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 Photographic 
 
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 32X 
 
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^1 
 
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if 
 
 CANADA 
 
 CUSTOMS ACTS, 
 
 TAEIFF AND EEGULATIONS ; 
 
 A r. • o 
 
 ABSTRACT OF ACTS OF THE IMPERIAL PARLIAMENT REGULATING 
 THE TRADE OF THE BRITISH POSSESSIONS; 
 
 WITH 
 
 DIAGRAM AND ANALYTICAL INDEX, 
 
 Pl'BLISHEP I'NDEB THT DIRErXION OF 
 
 R. S. M. 130UCHETTE, ESQ., COMMISSIONER OF CUSTOMS, CANADA. 
 
 /■/■.^■■^*«.\'^^N 
 
 QUEBEC: 
 
 PRINTED BY STEWART DERBISHIRE k GEORGE DESBARATS, 
 
 Law Printer to the Queen's Most Excellent Majesty. 
 
 1854. 
 
I%5 
 i I ) 
 
 ^ 
 
 Entered according lo the Act of Provincial Legislature, in the year one 
 thousand eight hundred and fifty-four, by S. Derbishire & G, Desbarats, 
 Law Printer to Hev Majesty, in the Office of the Registrar of the Province 
 of Canada. 
 
<^ 
 
Diagran 
 
 An Act 
 tot: 
 
 An Act 
 the 
 
 the 
 Ibiu 
 intii 
 trail 
 pert 
 
 An Act 1 
 Pro' 
 
 An Act I 
 
 An Act 
 
 . An Act I 
 
 Hegulati 
 Coa 
 
 liiitieh i 
 
 16 & 17 
 Con 
 
 12 & 13 
 
 CUC( 
 
 said 
 
 '■ Canadla 
 Reciproc 
 
 Departni 
 
 Mili 
 tioni 
 
 Errata. . 
 
 
 Specime 
 live 
 
 General 
 
 Index to 
 
 Index U 
 
C O N5T E N T S . 
 
 3M!r I'.KGT.. 
 
 Diagram, illuetrativo of the admeasurement of Ships, — Facing Title. 
 
 An Act to provide tor the Manaj^ement of the Customs and of matters relative 
 tt to the Collection of tho I'rovincial Revenue 3 
 
 An Act to secure the Right of Property in British IMantation Vessels navigating 
 s%,7 the Inland Waters of this Province, and not regibtered under the Act of 
 the Imperial Parliament of the United Kingdom, parsed in the ihiid and 
 i()iirlh years of the Reign of His late Majesty King William the Fourth, 
 intituled, An Act for the Registpymg of British Vessels, and to facilitate 
 transfers of the same, and to prevent the fraudulent assignment of any pro- 
 perty in such Vessels 1*' 
 
 An Act for repealing and consolidating the present Duties of Customs in this 
 >a Province, and for other purposes therein mentioned 21 
 
 An Act to amend the Law^ relative to Duties on Customs 44 
 
 An Act to amend the Act imposing Duties of Customs 58 
 
 . An Act further to amend the Laws relating to Duties of Customs 6f< 
 
 liegulationa of the GJovernor in Council relating to tho Inland Navigation, 
 
 Coasting and other purposes 62 
 
 Ihitieh Statutes C(j 
 
 16 k 17 Vict, cap, 107— (Imperial). Abstract of that portion of the *' Custom« 
 
 Consolidation Act " which relates to the British Possession 60 
 
 12 & 13 Vict. cap. 27— (Imperial). An Act to amenJ the Laws in force for the 
 encouragement of Britisii Shipping and Navig ^).;n,— such sections of the 
 said Act as are not repealed G'J 
 
 >,,■ Canadian Tariff, alphabetically arrangctl (or tho convenience of reference. . . T-i 
 
 Reciprocal Free Trad.) with the British IN. A. Provinces— articles enumerated, 81 
 
 Departmental Orders and Circulars, relating to goods ui transitu Package.s, 
 Military Band Instruments, Discounts, Foreign Export Duty, & Importa- 
 tions of Fish & Oil vidV. S 83 
 
 Krrata 84 
 
 Specimen Calculations to accompany the Diagram (See Frontispiece) illustra- 
 tive of the mode of measuring the Tonnage of Vessels 85, 8G & 87 
 
 General Analytical Index to Provincial Acts » 
 
 Index to Regulations, &c ^' 
 
 1 
 Index to Imperial Acts ■• - ^"' 
 
ADDKNDCFM TO T7\RTFF. 
 
 ' " *■ - *»* A - ". »■ •> »t/. f 
 
 Musical Iiistnimentt, lor Military Bands 
 
 free. 
 
 Pi 
 
J'M, 
 
 . . Free. 
 
 4> 
 
 I 
 
I 
 
 All An 
 
 ot illll 
 
 W 
 
 IIK 
 
 HidI 
 
 Clistdtlis 
 
 to the t'lu 
 be amend 
 
 it llici'ttid 
 thn III I vie- 
 
 of ami nil 
 KiiiL!:(lom 
 I'nirinii'.i 
 ami it is I 
 Lej^i-shilii 
 tho l{v\'j.\ 
 Act to (luf 
 the (juoei 
 projniftor 
 the Act ol 
 aforenaiil, 
 on ifliick 
 Act of the 
 late Majft 
 and Cfilabi 
 in this t^r 
 tho Ael o 
 of (he liei, 
 aU(r'n)g; t, 
 tainiiifut, 
 JLu/uors, < 
 Spirituou! 
 ihinl ijciir 
 lunula nf 
 and cv< nj 
 of llie Haul 
 IVIajesly 1' 
 jvrt.vcf/ in I 
 for <:ntnh 
 
 of thi,i y, 
 
 Provincv j 
 Ahrrhandi 
 
 Act ])ilShU( 
 
 Act to ex 
 
\NN (> OCT A VO 
 VICTOUIK UEGINyE. 
 
 C A IV IV. 
 
 Ati A<) Id |)r(»vi(|f lor ilic Maiviii^cinfMif (if ilic C"9l()nis and 
 ol'iiiiilters rrliiiivc lo llu; ColU'clion ol'llic J'rovinciril KcvL'niic. 
 
 ^ [17//( Mardi, 1815.1 
 
 Wllf^'iHI'lAS it is oxpodicnt (o lepoiil the Acts, OriliiiniiceH ntiil Provi- 
 widiiH III \.\\v li'M«MMiitl(!r iiiL'niioiii'<i, relative lo the m;itia;.!:eirii'iit of tlio 
 Customs aiiil of rnatlorrt rulalivc to llu- CoilciMioii ol ilio. I'lovmcial liuvoniic, 
 to till! eatt lliut tlio provisions of law ruiative lo tlie iiiattiTs aloie^jaiil inay 
 be amt'iidcd, coiiiolulali'd ami luadu uniform tliroiiirhoiit tliiB I'rovinrc: lia 
 it lii('i'c|(iro t'ri,iii(>d Liy tius (iiiueii's i\losi Ivxci'liout Majesty, hy and Avitli 
 th(! advice and coiisinil of the l.c^Mslativo Council and ol' tlic lA';iiMlativc 
 AsHcmlily of lilt; I'loviiice of C'anaila, con.stilnted ami assembled by viitiio 
 of and uudt.'r tin; autliority ot an Act purfticd in ilic Pariianiciit of lu; Unitoil 
 Kin!:!:dom ol (Jn-al Miitain and Ireland, and intilnled. An .let In re-unitfi the 
 I'roi'initK iif I'piur tiiiil f.oift-r ('itiunld, ami fur the Gnvevnminl nf ('a)uula, 
 and it is In-ioby ciiacU'd [ly tlio anlhoiily of tiie satnc, That the Act of tlie 
 Lei;i.slatuie (if iiie I'rovuicu of Lower Canaila, passed in the fonith year of 
 the lieiizii of His late IVlajcsly Kiiijj; (leor^fc tlio Foiirtli and inlitnleil, An 
 Ad to (laihiirizi llir fuireriior, Liniti-iianl (.i()vev7i(ir,oi Pt'f.foii (ulviini.'ihriinr 
 the (junni'iicnt iif till' /'rwiiici', lo rmloni Ciooil/i anrl y(ttii[a sdzrd lo l/te 
 pj'opriflor or jirojo irtoy^, oil. the tcniis and ronililions llinrin mciitioiifd ; and 
 the Act of the said Lej;;iblatiiie, passed in the seventh year of thi! Ueiijii last 
 aforesaid, and intituled, An .li:t lo cstuhlisk tin: manner of isauing Liccnseif 
 on wliick (hilii.'i (tit iinposdl liji <niii Itiii'.-i in force in this J'roriiin ,- and I ho 
 Act of the said Lcyidatnrc, passed in the nixlh year of the llcii^n of Ilis 
 late Majesty Kin^' William ihe l-'oinlh, and nililulud, An Art lo ri:<;uUUe 
 and et^tablisli lite Saliirii.s of ilir. Ofjicers (f Ihe Ciutloms itl the inlund Porta 
 in this frovince, and for other piirjUL^es therein mentioned ■ and so much of 
 the Act of th(( [>eL,'i5latnre of Ujipei Canada, passod in the foily-iifth year 
 of die Ueij^ii ot His Majesty Ivin^■ (Jeor^e the 'fhird, intituled. /!« Act fur 
 aUirlni:; the tiim (f ixsuiii.i^'' 7-/c<'//.svs for kei^pins; ei l/oiih-i' of l^uldie KnU r- 
 tainineiU, or for the retail ini:; of ll'ine, /Irandii, Rum, or oiuf other ISpiriluoux 
 Lit/iiors, or for llie hdi'ln^ inul n^inc; of SliUi for Ihn I'urpnsc of difiliiliii^- 
 i>pirit'.(Oii:< Liijuortt, and for repealiii'^ .v) mnrh of on Act jHusid in the f»rtt^- 
 tlunl year <f lii.-i iMtijeslji's Jieiisn as relates to the period <f paijinu, into Ihe. 
 hands of the /'eeeir(r ^inieral Ihe Mmiie!^ eolleeted Inj the /napietor of enek 
 andcnry Distriet throiii^houl Ihi:; I'/ovince for such J^ieensts; or o( the Act 
 . of the Haul Lej^jisluturu, papsed in the fourth ytiar of the Heii;ii of His late 
 Majesty Kin;f (Jeoi'^e the Fonrlli, and intilnled, An Ael to rfp'nl an .let 
 ]>iissid m- Ihe forhj- first ijear of His tale Majestifs Reign, intitn'ed, • An. Aet 
 for granlinv: to Ilis iMnjeslii, His Heirs and lSuecess(n's, to and for ihe nscs 
 of this I'roeinee, the like JJutiis on (Joodii and Produce hrouiilit i)ito this 
 Province from the Utdted States of America, as arc noui fxM on (.ioods and 
 Merchandize imported from- Ureal Rritain and other /i/ucs' ; and also, an 
 Act passed in the foity-lhiid year of His late Majesty's lieij^n, intituled. An 
 Act to eo'plain and amend an Aet passed in the forty-first year of Ilis 
 ^In}csly^8 Ihinn, intilnled, ^ An Act fur f^rantin}^ to His Alajcsty, His Ileira 
 
 Proambie. 
 
 Commrnco" 
 incnt of thid 
 Act. 
 
 Rppcal of ccr- 
 t lilt Acts or 
 [larls of Acts. 
 
 L. C. 
 I Uco.lV, 
 crip. II. For- 
 liitiircs, &c, 
 
 L. C. 
 
 7 Geo. ly, 
 caj). 5. I'erra 
 of Licenses. 
 
 L. C. 
 G Will. IV, 
 laiL.'Jl. Iii- 
 Iftiid I'orts. 
 
 U. C. 
 Fart of 1& 
 Coo. HI, 
 ca|i. 1. 
 
 Time of issu- 
 ini^ Licensee, 
 and tliciv du- 
 ration. 
 
 U. C 
 
 -I Geo. IV, (-2,1 
 Sess.) cap, U, 
 Customs. 
 
Cap. '1. 
 
 Cnsfnms Mdunarnioif. 
 
 S Vkct. 
 
 Sncccasois, lo and for the uacs of Ihh I'rov'ina., the like Dalies on Goods 
 Menhandizc brovght into this Province from the United Slates of 
 
 U. C. 
 
 7 Will. IV, 
 
 cup. ti."!. 
 Cllsl01U.1i 
 
 IJ. C. 
 S Vict. cap. 0, 
 Colk'ctDrs, (SiC, 
 
 u. c. 
 
 3 Vict, cap 20. 
 Licenses ijr 
 FublicHuuocs. 
 
 I'rPHcnt Ciirii- 
 niistiions tu 
 continue in 
 force. 
 
 and SiiL 
 and 
 
 America, as are nom punl on Hoods uml Merchandize imported from Great 
 JJrifain and other jtlacts,'' uvd lo provide viore ejlectuatlij for the collection 
 a:,il paijment (f JJiides o)i O'ouds and MereluDuUze cuniini^ from the United 
 Sl(de8 of America^ into lliia Province, and also, to eatablinh a fund for the 
 erection and repairirii^- of Light Ilounes, and to make vwrc (fjeclual provision 
 fur the due collcclion of Duties on (wnds imported into this Province : or of 
 tlic Act (iT the s;i!(t Lci^islatuir, jVT-stHl in tlir sevcnlh yo;ii of the Kcign of 
 His liitu Maje.-iY Kin^' VVilli:iin tlio Fomtli, ;iihI iiititiihid, An Act lo amend 
 the laws rclaUnl; lo the eullcction if duties on hnj>ort'i J rain the United Slates 
 r 'to this I'rocinee, and for other purpose^ therein mentioned ; or of the Act of 
 the s;ii(.l liOi;islatiiri-, jnisstHl in tiit; liiiril ye;ir of .Hei Mint;.sty's ReiLTii, and 
 intiliiletl, ////. Act lo regulate the time for making rctvjus and j)aijmcnts tnj 
 Collectors and allirr persons Teceiring the Public Ji'evenues of this Province, 
 and for other purposes ,- or of llio Act o! tlio .'^^iiiil Lc;iisl;itiire, piLssed in tho 
 same year of the .samo Roi^a, and iiititulod, An Act fur further regulating 
 the ma. ■mr of granting Licenses ti^ Inn Keepers, and lo the Keepers of Ale 
 and Beer Ihntses irilliin Hiis Province ; or ot any othec Act, Ordinance or 
 Law, wlietlier oltiic LoLnslaturc of ihi.? Province or of tin; [.egislature of 
 Lower Canada or of Upper Canada, as may be in any wise inconsi.stent 
 with or repugnant to tiie provisions of this Act, ^hall be ami the .said Acts, 
 jKirfs of Act.-, Laws and provisions of Law aie hereby repealed from and 
 after the Fii'lli day of Ajjrii, one ilioiiHand eii,dit lumdred aiul lorly-live, and 
 that the foihiwiug provisions of tliis Act .siiail commence and have force and 
 elfeci frohi and after the sixtli day of Apal, in the year of our Lord, ono 
 lhou.sand eight hundrei! and forty-live, and not before. 
 
 IL And b(! it enacted, That all commfssions and appointments of any 
 oliicers or person.s employed in the collection or munaifemcnt of tlic 
 Revenue, or in acconnting tiir iho same, ii\ force at the time tlii.s Act .shall 
 commence, :<hall continue in force, and the iiaiure of tiie duties and local 
 extent of the powers ol each oliice, .■-hall, inilil they be expie.«sly altered, 
 lemain the .^ame as if granted or made under the authority ot this Act, 
 subject always to the provisions and enactments thereof; and that all bonds 
 wliich shall have be(Mi yiven by such olficers or personc;, or their sureties, 
 shall leinaiii in full lorce and eilect. 
 
 B^: 
 
 In so far a.s 
 may l)e con- 
 sistent with 
 the Acts ofliic 
 Imperial Par- 
 liaincr.t, the 
 CJovemiir in 
 Council .shall 
 ileterniinc 
 what odicers 
 are neccHsary, 
 ami lis their 
 salaries. 
 Proviso : 
 amount of 
 nalaricslimitcil. 
 
 Salaries to be 
 in lira of all 
 other cmolu- 
 )nenls, ami 
 otiici^rs to give 
 their wjiole 
 time to the 
 vlnlies of their 
 ollict.: 
 Excoptioi. 
 
 III. And be it enacted. That in so far a.s may be cons'stcnt with the Acts 
 of the Parliament of the United KiiiLrdorn in force in this Province, it sliall 
 be lawful liir the Covernor of this I'rovince in Council from time to time to 
 delennine what oliicers or persons it may be necessary to employ in collect- 
 ing, managinir, or accounting for the J'rovincial l^evemie, ami in carrying 
 into effect ilie laws thereunto relating, or foi preventing any contravention 
 of Bucli laws, and to assign their naim.'s of o'ii.ee, and to grant to such 
 oliicers or persons as aforcisaid snch salaries or pay for their labour and 
 responsibility in execution of the duties of their rcpeclive ollices and 
 employments, as to the said Covcrnor in Conned shall seetii reasonable and 
 necessary, and to appoint the times auei manner in whith the same shall be 
 paid: I'rovided always, that no otlicer or pensoii, as aforesaid, appointed 
 under the authority of this Act, shall be paid a higher annual salary than 
 live hnmlred puunds cnrren(.'y. (k) 
 
 i V. And be it enacted. That tb.e sahr.y <u- i)ay allowed to any sncli otlicer 
 or person as aforesaid shall he in licnol all lees, allowimce.'s or emohnnents 
 of any kiml whatsoever, except actual and authori/ed disbiirEemcnts, shares 
 of ,>ei/.ur('s, fotfcitures aiut pmialties e\cei)teii, ami that no person, whether 
 appointeil bct'ore or aflcr this Ar{ sludl come into lorce. who shall receive a 
 salary at or exceeding the rale of two huiuheil and lifty pounds, enrrency, 
 per annum, shall exercise any other calling, profession, tiade or employment 
 whatsoever, with a view to derive jirolit therofrorn, directly or indirectly, or 
 shall hold any other oihce of prolit whatsoever, except it bean oliice relating 
 
 to 
 
 C*^' Anierided by 12 Vic. Cap. 'J. 
 
8 Vici. 
 
 ics on Goods 
 •d States of 
 from Great 
 'he colleclion 
 m the United 
 fund for the 
 ual provision 
 •vince ; or of 
 the Hoigri of 
 'ct t.o ariiend 
 Jnitcd States 
 jf the Act of 
 i litMtrn, and 
 jiaymcnts Inj 
 is Province, 
 latici] ill tho 
 - regulating 
 cepcrs of Ale 
 )iilinance or 
 >yislature of 
 inconsistent 
 le said Acts, 
 ;d ficni antl 
 ity-livc, and 
 ve Ibrce and 
 ir Lord, ono 
 
 
 lonts ol" any 
 lent of tiio 
 i.s Act shall 
 ics and local 
 =sly altered, 
 of this Act, 
 lat all bonds 
 icir sureties, 
 
 nth the Acts 
 nee, it sliall 
 to time to 
 ]y ill col lect- 
 in carrying 
 ontiaventioii 
 ant to such 
 r labour and 
 otlices and 
 iKonable and 
 line shall bo 
 I, appoiiiiod 
 salary than 
 
 • such oflicer 
 cmohinients 
 icnts, shares 
 on, whether 
 ill receive a 
 Is, currency, 
 einployment 
 indirectly, or 
 ns 
 to 
 
fi 
 
 k |i 
 
 Hi 
 
 mti t m "i 'ul ■»" ^\ >— r 
 
 1845, 
 
 same. 
 
 
1845, 
 
 Cmfoma Managcmcyit. 
 
 Cap. 4. 
 
 to the manac;ement and collection of the Revenue and the accounting for the 
 same, and held by such olTicer or portion with the permission of the Governor 
 in Council. 
 
 V. And be it enacted. That it .shall be lawful lor the Governor in Council, 
 Irom time ir imc, to make all such in v Divisions of the Province into 
 Districts"; rwisu, :is may he vcqiiinKl with regiird to the collection or 
 
 manairemcii. ii the Revenue, unci to as.siirii the o(iicer.« or persons by whom 
 any (.iuty or siTvice relalivo to any such purpose .slinil bo. pcrlormod williiu 
 or tijr any .sni;!i District or Divi.-ion, und the place in- places within the same, 
 where such <lnly or service f-liall be ])errornied ; and to make all yuch 
 re<^Mlations concerning such oliicor.s and peusons, and the conduct and 
 manaj^ement ot the business to thern intrusted, as may be consistent wilh 
 the law, and as he m;iy deem expedient lor carryinj^ it into cllt;ct, in the 
 manner be:it iulaiilcd to promote the juiblic ;Tno{| ; und any general regu- 
 lation or order made by llu; (Governor iu Council for any purpose whatever 
 for whieh an order or regulation may be so made under the [)rovisions of 
 this Act, siialj apply to each particular case within the intent and meaning 
 of such general reindat ion or order, as fully and eHectually as if the same 
 had been made wilii lefereiice to such pniticular case, and the oflieers, 
 
 rll 
 
 Certain powers 
 with rcjrard to 
 the Manage- 
 ment of the 
 Customs vest- 
 ed in the 
 (iovernor in 
 Council, 
 
 General regu- 
 lations how to 
 
 apply- 
 
 Proviso : as to 
 proof oC regu- 
 itionH, orders, 
 &c. 
 
 VI. And be il enacted, That every person employed on any duty or 
 service relating to the collection or management of the Revenu(\ by ihe 
 orders or with the concurrence of the (iovernor in Coimcil (whether pre- 
 viously or subsequently expressed) shall be deemed to be the proper ofiicer 
 for that duty or service ; and that every act, matter or thing requirttd by any 
 law at any time in force to be done or porlbrmed h}', to, or with any par- 
 ticular ullicer nominated in such law for that jjurjiose, being done or pm- 
 formed by, to, or with any person appointed or authorized by the (iovernor 
 in Council to act for or in behalf of such particidar officer, shall be deemed 
 to be done or pertormed by, to, or witii such particular oliicer ; and every 
 act, matter or thing required by any law, at any time in force, to be done 
 or performed at any particular place within any port, or within any such 
 District or Division of this Province, as aforesaitl, being done or performed 
 at anyplace witinn such Port, District or Division, appointed by the (Jovcrnor 
 ill Council for such purpose, shall be deemed to be done or performed at tha 
 particular place so required by law. 
 
 VII. And be it enacted, That any ofiicer or person employed in the col- otKcers 
 lection, management or accounting for any bran(di of the Revenue, may be ployed i 
 employed iu the collection, management or acc(/Unting for any other branch branch ma^ 
 '^"^reof whenever it may be deemed advantageous for the public service so employed i 
 
 employ him. another 
 
 Persons em- 
 ployedwiththe 
 concurrence of 
 the Ciovcrnor 
 in Coanril to 
 lie deemed the 
 proper oH'icer.s, 
 
 .Same as to 
 places. 
 
 the 
 to e 
 
 em- 
 in ono 
 may be 
 in 
 
 VIII. And be it enacted, That it shall b? lawful for the Governor inCoun- Hoursof of- 
 cil, from time to time, to appoint the hoiu's ol general attendance of the fice and sea- 
 ofHcers and persons employed in the collection and management of tho sons for certain 
 Revenue, at their proper olllces and places of employment, and also to business, how 
 appoint the times during such hours, or the seasons of the year, at which appointed, 
 any paiticular parts ( t the duties of such oflieers or other persons shall be 
 performed by tlieni respectively: J'rovided always, that a notice of tho hours Proviso, 
 of general attendance so appointed shall be kept constantly posted up in 
 some conspicuous place in sucii offices and places of appointment. 
 
 iX. And be it enacted, That no day shall be kept aa a public holiday by What days 
 the officers and persons employed in the collection and management of the shall be kept 
 
 Revenue, as holidays. 
 
6 
 
 Cup. 4. 
 
 Customs Management. 
 
 8 Vict. 
 
 Keveuue, except ChiL>lmiis day, New Year's diiy and Good Friday in every 
 year, any daya appointetl by I'rociaiuation of the (iovernor I'or the purpose 
 of a general last, or ol' a general tliaidvS'iivini^, and sncli day^ a.s shall huv« 
 been'appoinled lor tlie celebration ol' iIkj biilli-days ol' Her Majesty and Her 
 Royal Successors, and sncli other days as may bo iVom time to time ap- 
 pointed as holidays by the Governor in Conncil. 
 
 Governor in ^- •^'"' ^^'^ '>■ «ii'i<'l«d, That it shall be lawful lor the (jOV(Uuor in Coun- 
 
 Comicil to ap- ''il, bom lime to time to appoint the times and nuide in which any oilicoi 
 point the mode or person employed in the collection, jnauagemenl or accounting for any 
 ami times ill purl of llu; Hevemie, shall acconnl. for and pay over the public monies 
 which monies which may Conn- iuto his hands, lo the ollicer appointed lo receive the same, 
 shall be uc- and to detennino the times, manner and form in which, ami the ollicyr by 
 conntGcl for whom all Licu-nses on which any duty shall be i)ayable are to b(MSSueil : 
 an p.iia over, provided that such accounts and payments shall be rendmed ami made by 
 Proviso. j.,jpjj officers respectively, at least once in every thret; months. 
 
 May authorize XI. And be it enacted, That it shall be lawful for the(Jovernorin Council, 
 
 accounts to be to direct any oflicer or person employeil in collecting, managing or ac- 
 
 kept for statis- counting for any branch of the Provincial R(;venu«, to keep any books or 
 
 ticai purposes, accounts which they may deem it advisable to direct to be kept for the 
 
 purpose of obtaining any statistical inlormation concerning the trade or 
 
 coinrn(!rcB of the Province, the public works thereof, or other matters of 
 
 public interest, and to authorize and allow any necessary expense incurred 
 
 lor ."iuch purpose. 
 
 Officers to ^H- And be it enacted, That every person wlio ahal] be appointed, after 
 
 take an oath the commencement of this Act, to any olRce or em])loyment relative to the 
 
 of office. collection or mantigement of the Revenue, or in ac(^ountiug for the same, 
 
 shall at his admission to such oflice or employment take the following oath, 
 
 before such olFicer as the (Governor shall appoint to receive the same, that 
 
 is to say : 
 
 The oath, " I, A. B. do swear to be true and faithful in the execution, to the best of 
 
 my knowletlge and power, of the trust committed to my charge, by my 
 appointment as , and that I will not require, take or receive any 
 
 fee, perquisite, gratuity or reward, whether pecuniary or of any other sort 
 or description Avhatever, either direclly or indirectly, for any service, act, 
 duty, matter or thing done or performed or to be done or performed in the 
 execution or dischaige of any of the duties of my said otfice oremployment, 
 on any account whatever other than my salary, or what shall be allowed 
 me by law, or by order of the Governor of this Province in Council. — So 
 help me God." 
 
 Penalty on of- XIII. And be it enacted. That if any oificer or any person acting in any 
 ficers takiHfj, ^ ofllce or smploymcnt connected with the coUectitJU and management of the 
 or persons of- Revenue or the accounting for the same, shall take or receive any fee, per- 
 ferina anv fee, qnjsjfy^ grauiity 01' reward, whether pecuniary or of any other sort or des- 
 grauiy, OM, cription whatever, directly or indirectly, Irom any person (not being an 
 officer or person legally authorized to jiay or allow the same,) on account of 
 any tlung done by him in anyway relating to his oliice oremployment, 
 except such as he shall receive by order or with the permission of the Go- 
 vernor in Council, every such ofKcer or person so offending shall on proof 
 thereof, to the satisfaction of the Governor, be dismissed from his office or 
 employment, and if any person (not being an officer duly authorized to pay 
 or allow the same,) shall give, oti'er or promise any such fee, perquisite, 
 gratuity or reward, such person shall, for every such otfence, incm- a penalty 
 of one hundred pounds currency, which penalty shall be recoverable in any 
 Court having jurisdiction in civil cases to a like amount. 
 
 Before wlum X1"V. And be it enacted. That in all cases wherein proof on oath or by 
 oaths in mat- affirmation or declaration shah be required by any law relating to the col- 
 ters relative to lection or management of the Revenue or to the accounting for the eaiae, 
 
 or 
 
8 Vict. 
 
 f in oveiy 
 e purpose 
 sliall liuv« 
 ^ and Hit 
 I time ap- 
 
 ■"II 
 
 • ill Couii- 
 uiy ollicer 
 ii<:; for any 
 lie monies 
 I iho samo, 
 
 • ollicur by 
 bi; issued : 
 d made by 
 
 in Council, 
 ■'\n^ or ac- 
 ly books or 
 ept for the 
 le trade or 
 matters of 
 se incnrred 
 
 )inted, after 
 ative to the 
 ir the same, 
 awiiiij oath, 
 same, that 
 
 ) tlie best of 
 rge, by my 
 receive any 
 ly otlier sort 
 service, act, 
 •med in the 
 mployment, 
 be allowed 
 'ouncil. — So 
 
 cting in any 
 enicnt of the 
 uiy fee, per- 
 
 sort or des- 
 lot being an 
 in account of 
 employment, 
 n of the Go- 
 lali on proof 
 
 his office or 
 orized to pay 
 ', perquisite, 
 Dur a penalty 
 arable iu any 
 
 Du oath or by 
 ig to the col- 
 or the eaiiie, 
 or 
 
€ 
 
 !; 
 
 .; 
 
 unpen 
 such 
 
"lit 
 
 1845. 
 
 Customs 3TanaLCcmcnL 
 
 Cap. 4. 
 
 t 
 
 ■f •::- 
 
 Governor in 
 Council may 
 substitute af- 
 firmatiens or 
 (Icclarationa 
 for oaths. 
 
 Witnesses on 
 certain exami- 
 nations and in- 
 quiries may bo 
 examined on 
 oath. 
 
 or shall bo nccossary for tiio salirilacfioii or consideration of tlio Governor the revenue 
 in Council, ill any malter relatim;- to tlw; collt'Ctinn or manaujeniout of tlu! may bo made. 
 RtjveiuK^ or to tin; aocoiiiitiiiu lor tlio saino, ami no puixon or oliicor shall 
 bo Hpoc.ially namt'd as thr oliicor or porsoii beforo whom the same is to be 
 made, it may bo niiide boforo any Colloctor or Chiof Olliccr of the Customs 
 for tlu! })ovt or plai-o when! such proof is nujuirod, or bofore iho persons 
 actini,^ for lliem ruspectivuly. or lud'oro sncli other oliicor or person as shall 
 be api)oinled to receive tlu; same by the (lovernor, and such ofiicers and 
 l>orsons aru hereby .'luthorized and empowored to administer such oath or 
 affirmation or receive such declaration ; and in any case or class of cases, 
 where an oalh is or shall be re(juired by this Act or by any law in force or 
 to be hereafter in force, in any matter rejatiny; to the collection or man- 
 airom'..'nl of Ihe Revenue oi the accountini,' for the same, it shall be lawful 
 lor the (iovernur iu Council, if he shall deem it lit, to authorize the substi- 
 tution for such oath, of a solemn atlirmalion or of a declaration, which shall 
 then avail to all intents and purposes as such oath would have done. 
 
 XV. And be it enacted, That upon all examinations and inquiries made 
 by order of the Governor in Council, for ascertaining the truth as to any 
 fact relative to any matter couceniinj:; the collection or manap:ement of the 
 Kevenue, or the accounting for the saiue, or the conduct of otlicere or per- 
 sons einployetl therein, and upon like examinations and incpiiries made by 
 the Collector of the Customs, or by the Chief Officer employed in the col- 
 lection and management ot the Revenue, iu or at any port, district or place, 
 or by any person or otlicer authorized by the (iovernor hi Council to make 
 such examinations and incptiries, any person to be examined as a witness 
 shall deliver his testimony on oalh to be administered to him by the ollicer 
 or person making the examination or inquiry, who is hereby authorized and 
 empowered to ailminister the same : and any person wilfully making any Wilful false 
 false slalernent, in any such examination upon oath or in any solemn athr- statement to be 
 malion or declaration substituted as aforesaid for rn oath, whether such oath perjury, 
 shall have been rei(uired by this Act or by any other Act relating to the 
 
 Revenue, shall be deemed guilty of wilful and corrupt perjury, or of a mis- 
 demeanour punishable in the same manner as willul and corrupt perjury, 
 and shall on conviction be liable to be punished accordingly. 
 
 XVI. And be it enacted, That all books, papers, accounts and documents 
 of what kmd soever, and by v.hom and at wl-.ose cost soever the paper and 
 materials thereof may havt* been procurctl or furnished, which shah have 
 been kept by or used, or shall have been received or taken into the posses- 
 sion ot any olhcer or person employed or having been employed in the collec- 
 tion or management of the Revenue or in accounting for the same, by vir- 
 tue of his employmenl as sucli, shall be deemed to be chattels belonging 
 to Her Majesty, and all monies or valuable securiticis which shall have been 
 received or taken into his possession by virtue of his employment shall be 
 deemed to be monies and valuable securities belonging to Her Majesty ; 
 and if any such otlicer or person shall at anytime fraudulently embezzle 
 any such chattel, money or valuable security, (and any refusal or failure to 
 pay over or deliver up any such chattel, money or valuable security to any 
 otlicer or person who bi-'ing duly authorized by the Governor in Council, 
 shall demand the same aher the passing of this Act, shall be a fraudulent 
 embezzlement thereof,) he shall be deemed to have feloniously stolen the 
 same, and may be iiulicted and proceeded against, and being convicted 
 thereof shall be liable to he punishe<l in the same manner as any servant 
 who having.fraudulently embezzled any chattel, money, or valuable secu- 
 rhy, received or taken into his possession by virtue of his employment, for 
 or on the account of his master and being in law deemed to have feloni- 
 ously stolen the same, may be indicted, proceeded against and punished : 
 
 Provided always, that nothing herein contained shall prevent, lessen or Proviso : other 
 inii)eacli any remedy which Hei Majesty or any other party may have against remediei not to 
 such ohender or his sureties, or against, any other party whomsoever ; but be impaired, 
 nevertheless the conviction of any such otl'ender shall not be received in 
 evidence in any suit or action at law or in eipiity, ajjainst him. 
 
 XV 11, 
 
 Punishment of 
 officers or per- 
 sons employed 
 in collecting 
 the Revenue, 
 and embez- 
 zling the same 
 or any books, 
 &c. thereunto 
 relating. 
 
Cap. 4. 
 
 Cusfom.t Manasj^rmcnl. 
 
 8 Vict. 
 
 ' 
 
 Summary re- 
 medy aijainst 
 officcfH rccciv 
 in(^ Hcvciuio 
 and refusing to 
 pay over tlio 
 same. 
 
 Revenue Of- 
 licers exempt- 
 ed irom cer- 
 tain chargcH. 
 
 XVII. And be it enacted, That it at iiny time it shall appear clearly, by 
 the books or accounts kept Ity or in tho olfico >if any oflicer or person em- 
 ployed in tho follcciion or uiana renionf oi' the Revenue^ or in accounting 
 for tlie saint!, or l)y his written aekno\vlodi;ini!iit or confession, tliat hucu 
 oliicer or person liiitli by virtue of liis oliict? or cnipioytnenl received monies 
 belonging to Her Majesty, and umouriting to a sum certain, which he hath 
 refused or neglected to pay over to the ollioer duly appointcil to receive the 
 same, and in thi? manner and at tho time lawtully appointed, then upon alli- 
 ilavildf (lie facts, made by any oliicer cognizant thereof, thercunio authorized 
 by the Governor in (..'ouncil, liufoie a Justice or .liidge of any Court having 
 jurisiliction in civd matters to the amount of the sum so asceitained as 
 aforesaid, it shall be lawful for such .Justice or Judge to cause to be issued 
 against, and for the seizure and sale of tho gooils, chattels and lands of the 
 odicer or person so in (iefanit as aforesaid, such writ or writs as might have 
 issued out of such Court, if the bond given by him liad been put in suit, 
 ami judgment had lieen thereupon obtained in favour of Her Majesty, for 
 a like sum, and any delay by law allowed between judgment and execution 
 had expired ; and such wiit or writs shall be executed by the Sheriff or 
 otiier proper oflicer, and such sum as aforesaid shall be levied under them 
 with costs, and all liirther ])roet'ediiii;s shall bt; had, as if such judgment 
 us aforesaid had been actually obtained. 
 
 XVIII. And be it enacted, That no oflicer or porson regularly employed 
 in the collection or management of the ilt!veiiue, or in accounting for the 
 sann!, shall while he shall be such oflicer or so empluyed, be compelled to 
 serve in anv other public elliee, or in any municipal or local otiice, or on 
 any jury or inquest, or in the militia; any Kiw, usage or custom to tho 
 contrary notwithstanding. 
 
 XIX. And whereas it is expedient that the Executive (Jovernment should 
 be empow('red to relax the strictness o( tiie l.-iws relative to the collection 
 of the Kevenue, in cases where without such relaxation great public incon- 
 venience or great hardship and injustice to individuals could not bo 
 avoided : I?e it therefore enacto<l. That it shall lie lawful for the Governor of 
 this Province when he shalldeem it right niul conducive to the Public good, 
 to remit any duty or toll payable to Her Majesty, imposed, or authorized to 
 be imposed by any Act of the Provincial Legislature, or any forfeiture or 
 pecuniary penalty imposed oi anthorizetl to be imposed by any such Act 
 for any coniiavention of the laws relating to the collection of th« Revenue or 
 to the management of any public work piodneing toll or revenue, although 
 any part of such forleiture or penalty be given by law to the informer 
 or prosecutor, or to any other party ; and such ri;mission may be made by 
 any general regulation or by any special order in any particular case, and 
 may be total or partial, unconditional or conditional, and if conditional, and 
 the conilition be not performed, the order made in the case shall be null ami 
 void, and all proceedings may he had and taken as if it had not been made : 
 Provided always, that a detailed statement of all such remissions as afore- 
 said, shall be annually submitted to the several branches of tho Legislature, 
 within the (list hfteen days of each ensuing eession thereof. 
 
 Remission of XX. Provided always, and be it enacted. That if the Governor of thia 
 penalty to act Province shall direct, that the whole or any part of any penalty imposed by 
 ^^Jffl'^°^ '"'^ ^"y ^^^ relating to the revenue be remitted or returned to the ofTender, such 
 remission or return shall have the eliect of a pardon for the olFence for which 
 the penally shall have been incurred, which shall thereafter have no legal 
 eflect prejudicial to the party to whom such remission shall have been 
 granted : Provided also, that it shall be lawful for Her Majesty's Attorney 
 General or other law oflicer to sue for and recover in Her Majesty's name, 
 any penalty or forfeiture imposed by any Act relating to the Revenue, 
 before any Court or other judicial authority, before which such penalty or 
 forfeiture .shall be recoverable under such Act, (and in such case, the whole 
 of such penalty or forfeiture, shall belong to Her Majesty for the public 
 uses of the Province, unless the Governor in Council shall> as he is hereby 
 
 empowered 
 
 Governor em- 
 powered to re- 
 mit duties, 
 toils, &c., in 
 cases whero 
 great injustice 
 and inconve- 
 nience would 
 otherwise 
 nriic. 
 
 Such rtmission 
 may be made 
 by general rc- 
 f!ulation. 
 
 Prov 
 
 ISO. 
 
 the ofTencc. 
 
 Proviso. 
 
8 Vict. 
 
 clearly, by 
 lerson em- 
 aocounting 
 , tliat Hucli 
 VHil monies 
 ch lie hath 
 receivH the 
 1 upon alH- 
 I authorized 
 )nrt havinsj; 
 eitaiiied as 
 I be issued 
 and3 of the 
 night havo 
 put in suit, 
 k'lajewty, for 
 I execution 
 Sheriff or 
 uider them 
 . judgment 
 
 employed 
 iiig for the 
 )mpelled to 
 itlice, or on 
 toin to the 
 
 lent should 
 collection 
 blic incon- 
 ild not be 
 jovernor oi 
 ubiic good, 
 ithorized to 
 oifeiture or 
 ' such Act 
 Revenue or 
 e, although 
 e informer 
 i made by 
 r case, and 
 tional, and 
 ae null and 
 een made : 
 i as afore- 
 rPgislature, 
 
 nor of this 
 mposed by 
 jnder, such 
 3 for which 
 ve no legal 
 have been 
 s Attorney 
 ty's name, 
 Revenue, 
 penalty or 
 , the whole 
 the public 
 3 is hereby 
 ■m powered 
 
1815. 
 
1RI5. 
 
 Cmlomfi BlcDinp^rmcnt. 
 
 Cap. 4. 
 
 9 
 
 empowcrnil to ilo, allow iiiiy portion tlu-n-of to tho i»oizinn; odicnr or ntlici 
 person by wIu)«h informaliou nraiil tliu poiialty or forliMtiire slinll have bcHii 
 
 recoveroii,) up to direct llie (liHContiniiaiici! of ;iny wiiit for any hucIi nonalty, 
 '( by wh(nn or in wiutsiMiamo soi-vcr, tin) nanid hIuiII have Ikmmi hron^nt ; iuiy 
 thin;; ill any Act, wliflhrr jia.-^scd (hiriir^ tin- prtisuiit .StJKsioii or otiicivviidc, 
 or in any law to the coulruiy notwilhstaniliny. 
 
 XXI. Anil Im> it (inactfnl, Tiial tho words "Covernor" or "(Jovomor of Intprprptalion 
 thib I'lovmrf'," wImiiicvi'i thoy ocrwr in this Act. shall bi; inidorKlood to tlause. 
 mean anil iiu'ludi! llio hiciUtMiant (lovi'inor or pcrHun adniinidlcrinir the 
 Oovcrninont ; and whcncvor any thiufr is dirccli'd to he dono by llie (iover- Clovcrnor in 
 nor III Conncil, it shall bt> unih-iriluod tluil tho satno is to be, done by the Council. 
 (iovprnor, l-ieuturiant (lovcrnor, or iieiHon ;iilniini>lt!rinj!,f the (loveiuinent ot 
 
 this Province, by and with the advice and consrni of the Kvecntivn (,'onncil 
 thereof; and tlu! words "I'rovinr.ial RevtMnie" or "Keveniie,''' shall be 
 understood to mean and include .-inil apply to all Provincial Ucvenne and |{pvrnuc 
 branches thereof, and public nioniec, whether arisin^j; IVonulntiesof ('ustoniH 
 or other diuiey, or from tolN for the nsi! ufany pnblie works, or I'loni pen- 
 alties oivlorliMtnii's, or other sf)nice whatsoever, in so lar as the cullt.'ction, 
 nianaij;einent and ;tcc(iuntiiiir Jui the Baine, hIkiII be rcs[)ectively snbject to 
 the control of the Proviintial Legislature : and any ollicer, functionnry, or Kovrnuo OHi- 
 person whose dnly it whall he to receive any nnjiiios forniin<r part, of the ccn? 
 KeveniU', or who shall be entrnsted with the cnstody er expenditure of any 
 such monies, althoiiifli he may not be re;.,'ularly imiployed in collectini,', 
 manaying or acconntinif for the riiinie, shall be subject to tin; provisions of 
 this Act so lar as regards the acconntiiii; for and payinp over such monies, 
 whatever bo the otlice or employment by virtue of which he shall receive 
 or be entrusted with the same; and words irnpoitiiiij, the sintrular number Singular nuni- 
 only shall be understood to include several pcisons, matters or tliincrs of the brr, &«. 
 same kind, a.i well as oin; person, matter or thin;^,', nidesa it be otherwise 
 specially ])rovided, or there be something in the subject oi context re- 
 pugnant to or inconsistent with such construction. 
 
 XXII. Provived always, and be it enacted, That nollmin- in this Act eon- Proviso, as to 
 tained, shall bo construed to repeal or alter any enactment in the Act passed '')*' Aciforthe 
 m the So.ssion held in the lourtii and fifth years o( Her Majesty's Keign, and dispo.'salot 
 intituled, An.lcff")- the Dkjmtd ojllu'' I'nblk 1 .ami x, hvw' \\\\h Act sliall 1'"''"*' '=""'^- 
 apply to Revenue derived from the lands in the said Act ineiitionejl, and to 
 
 the olficers and persons employed in collecting, managing and accuuntinji 
 for the same, in so far only as its provision.s f hall be consiiitent with those 
 of the said Act. 
 
 XXIil. And be il enacted, That this Act may be altered, varied or re- Act may be 
 pealed by any Act to be pas.sed during the present Session. altered during 
 
 this session. 
 
 XXIV. And be il enacted. That this Act shall remain in force; until the Limitation of 
 firth day of April, one tliou.>and eight himdred ami forty-eiirht, and thence this Act. 
 until the end of the then ne.vt Ses.sion of the Provincial Parliament, and 
 no longer. («) 
 
 (a) Made i)ernianent by ]'2 Vic, Cap. 
 
!|': 
 
 ill 
 
 ri;:' II 
 
 AiNNO OCTAVO 
 Vlt'TOUlyK MlUi IN/K 
 
 C A I' . V . 
 
 All Aci l(» srcm-f ilic K'iiilil ol l*r<»|»'rly in lliilisli IMimliitioii 
 Vcssi'Is nnvii,'iilin,i; llic Inland VViilcrs t)J' this Province, and 
 not ri'i^'istm'd under tlif Act ol' the Imperial l*arlianienf ol" 
 the I niied Kingdom, passed in the third and lonrlli years til" 
 the Heign ol" His l;ite Majesty King William the Fourth, 
 intitule*!, .1// Arf fur thr Uc'^istn'inn: of Brilisli Vtssrls, and 
 l(» laeililate traiislers of the same, and to pri-veiit the* Iraudii- 
 leni assignment ul any property in sueh \'essels. 
 
 Preamble, ■¥*7'11KI{EAS it is cxpcilitMU to sociuo tlio Kiirhl ot riopDily in Hrilish 
 
 Tt I'lmitatioii Vessels iiiiviLr;illiiu' tliiJ Inlaiul WuUm.s ol' this i'loviiii'tf, 
 :uul not le^'istciL'd iiiuliTtlu' Ant ul tlio Itupciial I'arli.'iinout, iiilitulinl, An 
 Act for ihr kiginlfrin^ if ISr'ilii^li. Vcsxvls, |)a;->Hnil intlic tliinl and ton it ii years 
 of tho rt'ijL^ii ol His Majesty, Williatii tint l-'diiilli, ami to lacililato naiist'tTs 
 ol' Vessels, and to prevent tlie Iruudulciit assii^Minieiit of the properly in such 
 VessL'ls: Ht; it therefore enacttiil liy tlie Queen's Most E.veelli'iit Majesty, 
 by and with the advice and o(»n.seni of the I.e^islalive Council and of the 
 Le?j;islalivc Assembly of the J'nivince of Canada, constituted ami assembled 
 by virtue of and under the authority of an Act jiassed in the I'arliaineiit of 
 tlio United Kinj^doni of <ireat liiitain and Ireland, and intituled, An Act to 
 ri-indln tin' Pruviiiri"< nf I'ppcr tiiul Lawir CaiKidu, uud fur Ike (iovernnient 
 Cominrncc- (f CanadH,\\.\\d it is hereby enacted by the authority ol the same, That this 
 luentofAct. Act shall commence upon the tirst day of .luly, oiu) thousand eight hundred 
 and foity live, except when any other coinmencemenl is herein particularly 
 directed. 
 
 lliL'htofown- It. And b>' it enacted, That all persons claiming property in any ship or 
 crshi|) in any Vessel, over fifteen tons, shall cause his or their ownership in the same to bo 
 such vessels to lygistered in manner hereinafter provided for, anil shall rbtain a certificate 
 be retfistcrcd. of the registry of such owiiiMship, frotn lln; person or persons authori/eil to 
 
 make such registry ;uul to irranl such certificate, us liereinafter directed; 
 
 the form of wliicli cerliticate shall be as toUows, vidrliccl: 
 
 Form of cer- 
 tificate ofown- 
 crship. 
 
 " This is to certify, that in i)ursuance of an Act, passed in tin- 
 year of the reign of (^ueen Victoria, intituled, "/In Act, ^r., [here insert the 
 title of this Aet, and the numes, oenipoltons and residence of the sidisci-ibing 
 owners,] having made and suliscribed the declariition required by the said 
 Act: and havinu' declared that he [or they] together with [viomcs, ofcu^ja- 
 lions and residence of 7ion-subscribing ouuier^] is (or areN sole owner {or 
 owners iu the proportions spccitieil on tlie back thereof,)of the shipor vessel 
 callcil the [s/ti/j's name'] of [place to which the shi}> belong:/] which is of the 
 burthen of [ninnber of tons] ami whereof [master''s nmnc] is master ; and that 
 the said ship or vessel was [when and where huilt, referring to builder''s cer- 
 tificate or certificate (f last ownership, then delivered up to he cancelled] and 
 [name and empUniincnt of surveying officer] having certified to nie that the 
 said ship or vessel has [numher] decks and [number] masts, that her length 
 from the (ore part of the main stem, to the after parf of the stern post aloft, 
 
 is 
 
I I'laiitiilioii 
 )viij(;i', and 
 rliaiiicnt (•!" 
 rill yoars (»!' 
 the Foiirlli, 
 Vcssrls^ aiul 
 the IVauclu- 
 
 7;, 1815.1 
 
 iity in British 
 his I'loviiioo, 
 
 iiititiiltid, An 
 il foiiitii years 
 ato iraiisters 
 )[)erly in sucli 
 t'lit Majesty, 
 fil and ol' tlio 
 lul aHst-nibleil 
 VuiiaMK.-nt of 
 u(l, An Act to 
 
 (iovnrni)ient 
 uu, That this 
 iight hundred 
 I puriicularly 
 
 II any sliip or 
 
 hesamu to bo 
 
 a c'ertiticatc 
 
 autiiorized to 
 
 Iter directed ; 
 
 :ie 
 
 lere Insert the 
 e subsci'ibinrc 
 1 by the said 
 Mines, nccupa- 
 le owner {or 
 .ship or vessel 
 ich is of the 
 sler ; ami that 
 builder's cer- 
 cancclled] and 
 me that the 
 at her length 
 ;ru post aloft, 
 is 
 
1845. 
 
 ... i- .»^, -«,,.^.^»v. 
 
1845. 
 
 Rcgistfii. 
 
 Cap. 
 
 5 
 
 11 
 
 is [numher of feet and inchrt;] lun- breadth at the broadest part [slaimtr whe- 
 ther thai be above or below the main wale^] is [number of feet and indies] h"" 
 
 [height belweeii (leckfi if inore than one deck, or depth in the hold if onli/ oi 
 I....1.-I :.. t.„,...,;.„^. «/* r,..,/ ,.-.,,/ :,,.,;.„.. i t:f . .,/ ,.,„ ii,.i ;... ,<.,^ :',i. . 
 
 er 
 one 
 
 deck]iii[nuinbci'offeetandinehe!t\ [if a sleainer i>ropcUed by steam tcilli an 
 engine room, state the length' and toniumt! oflheengine j-oom, infect and inches 
 of length and /y;w, j tlial Hhe is [/tciw rigged, \ rij:;ged with a slandiiiL,' [or vuii- 
 iiiriif] bowsprit, is [description of stern'] steined, carvel [or clinker] built, 
 has [whether anij or no] liead ; and the subsciibing owners have consented 
 and agreed to the abov(f description ; and their ownership or property in the 
 said ship or vessel oalh'dthe \)ianie] has been dniy registered .'il the I'ort ol" 
 [name of the port.] Certitied under my luuul at the Ciietoni House, in the 
 said Port of [name if the I'ort] tliis [date\ day of [7ianic of the month] in the 
 
 year [words at length. 
 
 [Signed,] 
 
 Collector." 
 
 And on the back of such certificate of ownership there shall be an account Endorsement 
 of the parts or shares held by eacji of the owners mentioned and described of shares, or 
 in such certificate, in the form and manner following: propwlion of 
 
 ownership. 
 
 '* Names of the several owners within I "Number of sixty-fourth shares held 
 mentioned : | by each owner : 
 
 [Name, 
 [Name, 
 [Name, 
 [Name, 
 
 [Signed.] 
 
 Thirty-two/l 
 
 Sixteen,] 
 
 Eiirht,] 
 
 Eight,] 
 
 Collector." 
 
 Collectors of 
 Customs re- 
 quired to make 
 registry and 
 grant certifi- 
 cates of owner- 
 ship. 
 
 Certificates of 
 ownership to 
 be granted to 
 vessels at the 
 ports to which 
 they liclonjj. 
 
 in. And be it enacted, That the Collector of Her Majesty's Customs of 
 any Port in tliis Province, is hereby authorized and required to make such 
 registry and grant such certificate of ownership: Provided always, that no 
 certificate of ownership shall be granted to any ship or vessel not wholly 
 built in this Province, and v/hich shall not wholly belong and continue to 
 wholly belong to Her Majesty's subjects. 
 
 IV. And be it enacted, Tliat every ship or vessel shall be deemed to be- 
 long to some Port, at or near to whicli some or one of the owners who shall 
 make and subscribe the declaration required by this Act before register of 
 ownership be made, sliall ri'side ; and that no such certificate of ownership 
 shall be granted by any Collector of Customs hereinbefore autliorized to grant 
 such certilicate in any poit or place other than the port or place to which 
 such ship or vessel shall properly belong ; but that any and every certificate 
 made antl granted in any port or place to which any such ship or vesseK 
 does not proi)erly belong, shall be utterly null and void to all intents and 
 purposes. 
 
 V. And be it enacted, That at every port where registry of ownership Books of re- 
 shall be made in pursuance of this Act, a book shall be kept by the Collec- gistry of own- 
 tor, in which all the particulars contained in the iorm of the certificate of ership to be 
 ownership hereinbelore directed to be used, shall be duly entered ; and every '^^P'^ by '^^ 
 registry of such ownershij) shall bo nimibered in progression, beginning Collector, 
 such progressive numeration at the commencement of each and every year; 
 
 and such Collector shall forthwith transmit to the Inspector (Jeneial, or such 
 other olficer as the Governor shall appoint for that purpose, a true and exact 
 copy, together with the number of every certificate, which shall be by him 
 so Lnanted. 
 
 VI. 
 
 ;ff 
 
 It! 
 
 
12 
 
 Cap. 
 
 5. 
 
 llc(]^isin/. 
 
 8 Vict. 
 
 ii-iR 
 
 li 
 ^'1 
 
 Ht 
 
 Declaration to 
 be mmle nnd 
 fiubscribcd bo- 
 fore ccrtificato 
 ot'ownersliip 
 be granted. 
 
 Form of de- 
 claration tii be 
 made and sub- 
 iscribed by 
 owner ol'ashi|) 
 or vessel bctbro 
 rcceivinjT a 
 certifiratn of 
 ownersliij). 
 
 Vessels to bo 
 surveyed pre- 
 vious to certifi- 
 cate of owner- 
 sliip being 
 granted. 
 
 Owner or 
 
 )ni.isterto sijjn, 
 if he coneiir 
 in the descrip- 
 tion. 
 
 VI. Aihl lie it en-ictod, Tluit no certificate of ownorfthip shall be i,'ranted 
 until the following (iechiiatioii bo inmlt; ami .subsfiibod, before the Collector 
 (iC Customs to wjioni a])i)licaliou may l>e at any time made to ^raut a ceitili- 
 cale of ownership, I'y the owner oi' snch ship or vessel, if such ship or ves- 
 sel is owned by or belongs to uno person only, or in case there shall be two 
 joint owners, ihci) by i)olli of snch joint owners, if both shall be resident 
 within twenty miiesof the port or place where sueli registry is rfujuired, or 
 by ont' of .sn('li owners, if one or both of them shall be resident at a greater 
 lii^lance from snch port or place ; or if the number of sucli owners or pro- 
 prietors shall exceeil two, then by tin- grcMtcr part of (he number (d' such 
 ouiiers or propiietors, if tlio ^■realer nuuiber (d' them sliall be resident witiiiii 
 twenty miles of such port or place as aforesaid, (not in any case exceeding 
 three of such owners or proprietors, imless a i,'i'ealer number shall be desirous 
 to join in makiiii;- and .iiiIiscribiuM- -tin! said declaration) or by one of such 
 owners if all or all except one, sliall be resident at a greater distance. 
 
 *' I, A. II. of [place ofnsuUnci and oicupalion, \ do truly declare, that tlu; 
 ship or vessel [namr] of [ port, ar jilacc \ wliereof ( HHis/t'r's riiiine\ is at present 
 master, bciu:;- [hind oj build^ bnrlhm, <\'-t;., as described in the ccrlijicale of the 
 siirvrjj'mix ojlinr'] was [vhcn and trhnr bv'dt,] and that I, tlie said A. B., [ami 
 (he nihcr cwucrs^ rmmc-^ nnd occupatlova, if anij, and irkerc thcij rcftjHclii'eitj 
 reside, rid.dicci, (inrii,j)Uicr, or parish or roimlij,] am (or are) sole owner (or 
 owners) of the said vessel, .and that no other person or persons whatever 
 hath or have any riirht, title, interest, share or piopc.'rty therein or thereto : 
 and that I, tlio said A. H., |(7??(/ the said olhrr owners, if anij,] am {or are) 
 truly and /'O'nJ //(/'J ii subject (or subj(K'ts) of (!ieat I'ritaiu, and tli.it I, the 
 said A, P.., have riol, iHir have any of tlio (dher owners, to the best of my 
 knowledge .and belief, taUen the oatli of alieiiianceto any foroiL^ii stal(> what- 
 ever: (o/", ho or they hath (or have) become a denizen or deni/ens (or 
 n.iturali/ed subject or subjects) ((is Ihr case may lie) of the United Kingdom 
 oflircit Ihitain and Ireland, by iler Maji;st\'s letters patent, (or by any Act 
 td Parliament,) \:!(iriiiirr the limr:i when such lelliv^'i of deinz,alio>i have hern 
 grarded rrspeclively, or the ijnir or y/ars in inhich sv.eh Ael or Arts for natvr- 
 idizalion have pasucd respectivelij :] and ihat no foreigner, directly or indi- 
 rectly, hath any shaie or part interest in the said ship or vessel." 
 
 VII. And, ill order to enable the ColUv^lor of Her jMajesty's Customs to 
 [jraut a certificate of ownership, truly and accurately describinir every ship 
 or vessel to which a certilicale may be aranlcd, in pnrsnauce of this Act, 
 and .also to enable all oilier Ollicers of Her Majesty's Customs, on iliie exa- 
 mination, to discover whether any such ship or vessel is the same with that 
 for whicli a certil'cale oi ownership is alleirod to have bet'ii granted: Be it 
 enaeted. That previous to the iiraiiting oi any certilicale of ownership as 
 aforesaid, someone or more person or persons a})pointed by the Covernor 
 (jeiieral, taking to his or their assistance, if he oi they shall judge it neces- 
 sary, one or more person or persons skilled in the building and admeasure- 
 ment of ships, shall l'o on Vniaid of every snch ship nr vessel to which such 
 certificate of ownership may be granted, and shall strictly and accnrate'y 
 examine and admeasure every such ship or vessel, as to all and every par- 
 ticular contained in the term ol the certilicale of ownership hereinbefore 
 directed, in the presence of the master, or of any other person who shall be 
 appointed for that purpose eii the part of ll;e owner or owners, or, in his oi 
 their .absence, by tlie said mastcn-, and shall deliver a true and just account, 
 in writinu, of ail such particulars of the build, description, and admeasure- 
 ment of every such ship or vessel, as are specilied in the form of the certi- 
 ficate of ownership above recited, to the Collector authcri/ed as aforesaid to 
 grant such certificate of ownership : and the >^aid master or other nerson 
 attending on the ]);irt of the owner or owners, is hereby required to sign his 
 name also to the cerfilicate of such surveying or oxaininiiig olficer, in tes- 
 tiiTiony of the truth thereof, provided such master oi other person shall 
 consent and agree to the several particulars set forth and described 
 iherein. 
 
 
 s? 
 
 vin. 
 
8 Vict. 
 
 I be ifianted 
 Ihe Collector 
 iiut a ccitili- 
 
 .ship or vos- 
 shall be tW(j 
 bo rosideiil 
 required, or 
 . at a gre.'itcr 
 lors or pro- 
 ubur of siicli 
 <idunt vritliiii 
 } exceeding 
 
 II bo desirous 
 mo of .'■ucii 
 aiicc. 
 
 w 
 
 '■•3i 
 
 
 yiM 
 
 
 iro, that tilt! 
 is at present 
 ijicale of the 
 I A. B.,[(md 
 
 rcsptclii'elji 
 e owner (or 
 IS wjiatever 
 or thereto : 
 am (0/- are) 
 
 that I, the 
 best of my 
 
 state what- 
 l(>nizeiis (or 
 'd Kiiiiidoiii 
 ■ by any Act 
 ■I have hern 
 s for nnlvi- 
 tly or iiidi- 
 
 > Customs to 
 r every ship 
 i)f this Act, 
 nu line exa- 
 le with tlint 
 riled: Be it 
 wncisliip as 
 
 Governor 
 tro it neces- 
 a,diiieasure- 
 which such 
 
 aecnrate'y 
 
 1 every par- 
 lereinbelbro 
 vho shall be 
 5 in his 01 
 u.«t account, 
 admeasure- 
 of the eerti- 
 
 aforesaid to 
 Jlher oerson 
 1 to si^n his 
 iicer, in tes- 
 erson shall 
 I described 
 
 VIK. 
 
1845. 
 VI 11. A 
 
 ot ships 01 
 ("oiitaiuod 
 iillh and s 
 Fuiirlli, in 
 hurthra oj 
 and .scveui 
 amend the 
 .sliip or ve; 
 ;inu accoi'c 
 iippiM" clecl 
 jiost into 
 al'termost t 
 Ibol the de 
 h in bur str 
 humeasiiri 
 divide ea( 
 inside brei 
 fifths Iron 
 two-lifths 
 Laigth :— 
 the afterpt 
 midsiiip d( 
 depths : at 
 tlireu lime 
 sion, ami t 
 sum of tiie 
 broadtlis ; 
 three thon; 
 sister ; if 
 deck, mea 
 thereof as 
 ineasurem 
 t'e the nur 
 to ascerla 
 from tlic u 
 ing the ton 
 measure, 
 s(!rved, iht; 
 ihe aflerpa 
 inside bret 
 the Icniftl 
 down the i 
 and divide 
 amount of 
 poop or ha 
 length, brt 
 the bulkh(> 
 the prochu 
 (if totis to I 
 each of till 
 pose ol'asc 
 the tonnai 
 diioit'd fiol 
 rules afore 
 of the sai 
 engine roo 
 nioasiiro tl 
 fool from t 
 length by 
 as aforesai 
 two-fifths ( 
 product by 
 cubical coi 
 
i 
 
 1815. 
 
 Ilr<^ii!lri/. 
 
 Cap. 
 
 13 
 
 VIII. And bo it eiiactod, That (or the i>inpo.so ol a.scoitaining llio toniiauo p,,iio of ad- 
 ot ships 01 vessels, llio rule I'oi iuhnoHsiircnu'iit shall bo the same as that nictiBurcmcnt, 
 coutaiuod in the Ads of the Imperial I'arliaiiujnl .sevor;illy passed in the 
 lifth and sixth years of the ieii;-ii of His latu Majoyty Kiiiy William the 
 Fourth, intituled, An Art to rci^ndatc llic (ulnuasiticmLnl of the tonimi^e and iV, (j W, i, 
 huiiliru of llic merchant shijiijini^ of the Ifiiilcd Kl)if:^doin, aiul in the sixth '^- ^^• 
 and sevt;uth years of tiu; reign ol iler present lUajosly, iutiluleii, An Act lo i> <St 7 Vict. 
 amend the laws relating to the Custointi, that is to isay : the tonnage of every c Wl- 
 sliip or vessel shall be rneasuretl and aseedained while her hold is elear, 
 and according lo the following nde, that is to say— divide tho lenj^th of the 
 upp<'r deek between the alterjiait nt the stem and the ioiepart of the stern- 
 post into six equal parts. JJejilliK .—at the foremost, the middle and tho 
 aftermost of those points of division, measure in i'eel and ileeimal parts of a 
 fool the depths from thi> under side of the upper deek to the e(!iling at the 
 limber .strake : in the case of a break in llie tipper deck, the depths are to 
 be measured I'rom aline stretched in aconiinnation of the deck, lirmdlhs: — 
 divide each of those three depths into five eipial jiarts, and measure tho 
 inside breadllis at tlie following points, — videliat, at one-lifth and at two- 
 fifths from the upper ileck of the foremost and alfermosl depths, and at 
 twn-lifths and four-fifths iiom th(3 upper deck of the midship depth. 
 Laigth : — at halt the midship depth, measure the length of the vessel irom 
 the afterpart of the stem lo the forepart of tho sterniiost ; then to twice the 
 nudship depth add the foremost and the aftermost depttis for the sum of liic 
 depths : add together tho ujiper and lower breaiitlis at the foremost division, 
 three limes the upper lueadth and the lower breadth at the midship divi- 
 sion, and the upper and twice the lower breadth at the after tlivisiun for tho 
 sum of the breadths, then multiply the sum of the depths by the suin of the 
 breadths and this product by the length, and divi<te the final product by 
 three thousand live hundred, which will give the numb<M- of tons for re- 
 gister ; if liie vessel have a poop or half ileck, or a break in the upper 
 deck, measure the inside mean length, breadth, and height of such part 
 thereof as may bo included within the bulk head : multiply these three 
 measurements together, and dividing the product by 'J'2.4, the (piotient will 
 be the number of tons to be addeil to the result as above found: in order 
 to ascertain the toimage of open vessels, the ilenlhs are to be measured 
 from the upper edge of the upjier strake ; and for the pinpose of ascertain- 
 ing the tonnage of all such ships or vessels as there shall bo occasion to 
 measure, while t.heir cargoes are on board, the following rule shall be ob- 
 served, that is to say : measure (irst the length on the upper deck between 
 the afterpart of the stem and the forepart ol the slcrnpo.st 5 secondly, the 
 inside breadth on the under sitle of the upper deck, at the mitldle point of 
 the length; and thirdly, the depth from the under side of the upper deck 
 down the pumpwcll to tiie skin ; muiiiiily these three dimensions togctht;r, 
 and divide the produci by one hundred and thirty, and ihetpiotier.t will be the 
 amount of the register tonnage of such ship ca' vessel : if the vessel liave a 
 poop or half deek or a break in the upper deck, measure the inside mean 
 length, l)readth, and height of sncji part thereof as may be included within 
 the bulkhead, multiply these three measurements louethof, and dividiuii 
 the product by ninc'ty-two and four-lentlis, the (|uniieiit will be the number 
 of tons to be added to the rctidt above Ibuud : I'rovided always, that in 
 each of lilt! several rules hereinbefore [)rescribud, when applied lor the pur- 
 po.se of ascertaining the tonna'je of any ship or vessel propelled by steam, 
 the tonnage i\\\Ci lo the cubical contents of the engine room shall be de- 
 ilucied fiolu the total tonnage of the vess(d as delernuued by either of the 
 rules aforesaid, autl the renndnder shall be deemed llie true register tonnage 
 of the .said ship or vessel ; the tonnage dnr. lo the cubical contents of the 
 engine room .shall be determined in the followinu' manner, that is to say : 
 measure tlu! inside length of the engine room in teetand decimal parts of a 
 foot from the foremost to tlu! aftermost bulkhead, then lunlliply the said 
 length by the depth of the ship or vessel at the midship division 
 as aforesaid, and tiie product by the inside breadth at the same division at 
 two-fifths of tilt! depth from the ticck taken as aforesaid, and divide the la»t 
 product by 9vl.4, and the quotient shall be deemed the tonnage tine to (ht! 
 cubical contents of the engine room : Provided ulways, that tho tonnage due 
 
 to 
 
 I' '. ■ 
 
 ■ h- 
 
 '1 If 
 
 i 
 
 % 
 
 I .V ll 
 
 M 
 
 m 
 
 
 
14 
 
 Cap. 
 
 Rei;is/rf/. 
 
 8 VuT. 
 
 to the cubical contents of llio engine room, and also llio loniitli of the engine 
 room shall be set forth in tlu.' ei'itificato of owiiciship as j)art of tlio descrip- 
 tion of thi; ship or vessel, ami that any alteration nf suoh lonnatio due to llie 
 (•iil)ical contents of the engiiio rodin, or of such N.Miixth of the engine room 
 after the granting of such curtilicale, shall be doi-nicd to be an altera,tion 
 requiring a certificate dc novo within tlie nieaninij of this Act; and provided 
 also that the true amount of the tonnnge of every ship or vessel to bo 
 ascertained under this Act, shall be deeply carved or cut in figures of 
 ut least three inches in length on the main-beam of every such ship or 
 vessel, prior to the issue of the certilicate of ownership. 
 
 When niastrr ix. And be it enacted, That when and no often as the master, or other 
 is channred, liis pg,.fj„n j^^yjjj^r or taK'iug the charge or command of any shij) or vessel to 
 "-'"^.'°i''^.. which a certihcate of owncrsiiip has been i^rantcil in manner hereinbefore 
 directed, shall be changed, the master or owner of such shi[) or vessel shall 
 deliver the certilicate of ownership belonginu lu such shin or vcrjscl, to the 
 person or persons hereinbetbre authori/ed !o gianl sncli eertiiicale of owner- 
 ehip, at the Dort where sucli change shall take i)lace, who shall thereupon 
 emlorse and subscribe a memorandum of such change, ami sliall forthwhh 
 give notice of the same to the i)roper oflicer of the port or place wlierc such 
 ship or vessel received its certilicat'i of ownerBliip pursuant, to this Act, who 
 t^hall likewise make a memorandum of the same in ihe boolv of register of 
 ownership, which is hereby directed and re(piired to i)e kej)t. 
 
 cndorscil on 
 certilicate of 
 ownership. 
 
 i 
 
 m 
 
 Name of vessel 
 for which cer- 
 tificate of 
 ownership has 
 been granted 
 never afler to 
 be changed, 
 r.nd to l)e 
 painted on the 
 stern. 
 
 X. And be it enacted, That it shall not be lawful for any owner or owners 
 of any ship or vessel to give any name to sucli ship or vessel other than 
 tliat by which she was chlled when iirst granted a certilicate of ownership, 
 in pursuance of this Act : And that the owner or owners of all and every 
 ship or vessel to which certilicate of ownership has been g.-'antcd, shall, 
 before such ship or vessel, after haviiio- received certilirate of ownership, 
 shall begin to take in any cargo, paint or cause to be painted in white or 
 yellow letters of i length of not less than lour inches, upon a black ground, 
 on some conspicuous part of the stern, the name by which such ship or ves- 
 sel shall have been granted certificate of ownership, puisuaut to Ibis Act, 
 and the port to which she belongs, in a ilislinct and le:;ible manner, and 
 Penalty for shall so keep and preserve the same : And that if such owner or owners, 
 contravention, or master or other person having or takitiu- the charge or comuuuid of such 
 ship or vessel, shall permit such ship or vessel to begin to take in any cargo 
 before the name of such ship or vessel has been so painted as afoiesaid, or 
 shall wilfully alter, erase, obliterate, or in any wise hide or conceal, or cause 
 or procure or permit the same to he done, or shall, in any written or printed 
 paper or other ilocument, describe such ship or vessel by any name other 
 than that l»y which she was first named in hjr ecirtificate of ownership, 
 pursuant to this Act, or shall verbally describe, or cause or procure or per- 
 mit such ship or vessel to be desciii)ed hy any other uanu;, to any othcer or 
 officers of Her Majesty's revenue, in the dne execution of his or their duty, 
 then, and in every such case, such owner or owners, or master, or other 
 person having or taking the tharge or commatul of such ship or vessel, shall 
 forfeit tlie sum of twenty pounds, curren(,'y. 
 
 Builder's cer- 
 tificate of par- 
 ticulars of ship 
 or vessel. 
 
 Declaration to 
 be made there- 
 to, 
 
 Xf. And be it enacted, That all and every person or poisons who shall 
 apply for a ccu-tilicnte of ownerslii)) for any .'hip or ves.sel. shall, and they 
 are liereliy re([uired to produce to tlie person or piM.sons authorized to grant 
 such certificate, a true and full account, under the hand of the builder of 
 such ship or vessel, of the proper denomination, v<u\ of the time when, and 
 the place where such .ship or vessel wa'^ biiii- , and aNo mi exact account 
 of the tonnage of such ship or vessel, totredier with the name of the first 
 purch'iser or purchasers thereof, (whicli account such Imilder is hereby 
 directed and required to give under hi.'? hand, on the same being demanded 
 by such person or persons so applying for a certilicate of ownership as 
 aforesaid,) and shall also make and subscride a declaration befoie tlie per- 
 son or persons hereinbefore authorized to grant sncli certificate, that the ship 
 or vessel for which such certificate is required, is the same witli that which 
 
V 
 
 *!; 
 
 1845. 
 
 lifi^ts/ri/. 
 
 C;il>. 
 
 15 
 
 is po tlcscribeJ by the builder as aror(?sai(l : Piovidod always, that if, by reason Proviso, 
 of thu death or absence of the builder ol" any siiip, or other cause, it slmll 
 not be possible for the owner ot any ship or vcFsel to procmu a luiiUloi'M 
 rcrtilicate, then in that case it shall tie competent for the (Jovernor General, 
 on an application being made to hirn to that eifect, ami on beiuij: patished 
 of the justice of the same, to cause' the CoUeetoi of ller Majesly'ti Customs 
 at any pott, to grant a certilicate of ownership, notwithstanding that the 
 builder'H certificate be not produced to him. 
 
 Xll. And be it enacted, That if any ship or vessel, after a certificate of 
 ownership shall have been granted, pursuant to the directions of this Act, 
 shall in any manner whatever be altered so as not to correspond with all 
 the particulars contained in the certificate of ownership, in such case it 
 sluUI be incumbent on the owners of such ship or vessel to r(!turn the said 
 certificate of ownership to the Collector ofthepoit where tljo same was 
 granted, and the Collector of the port shall grant a certilieate of ownerebip 
 lie novo, in manner hereinbefore required, and on failure whereof the owner 
 of such ship or vessel shall forfeit the sum of twenty pounds, currency. 
 
 When vessels 
 arc altprcc! to a 
 certain extent, 
 certiilcates of 
 ownership to 
 lie granted dr. 
 novo. 
 
 XIII. And be it enacted, That when and so often as the property in imy 
 ship or vessel or any part thereof, belonging to any of Her Majesty's sub- 
 
 Property in 
 vessels to be 
 jectb hhall, after being granted certificate of ownership, be sold to any other transferred I)y 
 or others of Her Majesty's subjects, the same shall be transferred by bill of ''ill of dale 
 sale or other instrument in writing, containing a recital of the certilieate of 
 ownership of such ship or vessel, or the principal contents thereof, otherwise 
 such transfer shall not be valid or effectual for any purpose whatever either 
 ia law or equity ; Provided always, that no bill of sale shall be deemed void 
 by reason of any error in such recital, or by the recital of any former cer- 
 tificate of ownership instead of the existing certificate, piovidcil the identity 
 of the ship or vessel intended in the recital be ellectually proved thereby. 
 
 XIV. And be it enacted, That the properly in every ship or vessel of 
 which they are more than one owner, shall be taken and considered to be 
 divided into sixty-four equal parts or shares, and the proportion held by each 
 owner shall be described in the certificate of ownership as being a certain 
 number of sixty-fourth parts or shares ; and that no person shall be entitled 
 to be registered as an owner of any ship or vessel, in respect of any juopor- 
 tion of such ship or vessel which shall not be an integral sixty-fourth part 
 or share of the same ; and upon the first application for a certificate of owner- 
 ship of any ship or vessel, the owner or owners who shall take and subscribe 
 the declaration required by this Act, before a certificate of ownership be 
 griinted, shall also declare the number of such parts or shares then hekl by 
 each owner, and the same shall be so registered accordingly: Provided 
 always, that if it shall at any time happen, Ihat the property of any owner 
 or owners in any ship or vessel cannot be reduced by division into any num- 
 ber of integral sixty-fourth parts or shares, the right of any owner or ow^ners 
 to any such fractional parts shall not be affected by reason of tlie samo not 
 having been registered : Provided also, that it shall be lawful lor any num- 
 ber of such owners named and descrided in such certificate of ownership, 
 being partners in any house or co-partnership actually carrying on trade in 
 any part of Her Majesty's Dominions, to hold any ship or vessel, or any 
 share or shares of any ship or vessel, in the name of such house or co-part- 
 nership as joint owners thereof, without distinguishing the proportionate 
 interest of each of such owners ; and that such ship or vessel or the share or 
 shares thereof so held in co-partnership, shall be deemed and taken to be 
 Itartnership property to all intents and purposes, and shall be governed by 
 the same rules, both in law and equity, as relate to anil govern all other 
 partnership property in any otluir goods, chattels and effects, whatsoever. 
 
 XV. And be it enacted. That no greater number than thirty-two persons Not more tlian 
 shall be entitled to bo legal owners at one and the same time of any ship or thirty-two per' 
 vessel, as tenants in common, or to be registered as such : Provided always, sons to be 
 that nothing heroin contained shal} atfect tlia equitable titlo of rainore, heirs, ownora pf uny 
 
 legatoo.qj 
 
 Proviso : Bill 
 of sale not void 
 by unimpor- 
 tant error in 
 recital, &c. 
 
 Property in 
 vessels to bo 
 iliviiled into 
 sixty-four 
 {larts or shares. 
 
 Declaration 
 upcn lirst re- 
 gistry to state 
 the number of 
 such shares 
 held by each 
 owner. 
 Proviso. 
 
 Proviso; 
 
 Partners may 
 luild vessels of 
 sliares without 
 ifistingnishing 
 th« proportion- 
 ate interest of 
 each partner. 
 
 ? li 
 
 iM 
 
 
 I 
 
 m 
 
 I.', 
 
 I ■4 
 
16 
 
 Cap. 
 
 o. 
 
 Hcp'slr!/. 
 
 8 VrcT. 
 
 ,1 ! 
 
 ship or vpwstl 
 at one tiiiio. 
 Proviso, as to 
 eqiiitiibic title 
 of lifirx, &>'. 
 Proviso. 
 
 Joint siock 
 coiupanit'H, 
 
 Trustees rany 
 iipjily for rc'' 
 
 iristrv. 
 
 Bills of sale 
 not to be c (Tec t- 
 i.&l until pro- 
 duced to the 
 Collector and 
 entered iu the 
 book of rr- 
 {^istry of 
 ownership. 
 
 ie-:iteLVM cicililois ni Mhors cMx-pdm;;' llial nniiihcv, duly repii'Hcnteil by or 
 hnjdiiiy iVoiii any of llie poisutis wilhiu lli»5 .siiid miiubei-, icjiisttMed a.s In^al 
 (iwiUT.s'nraiiy f'liaK; or .sliarus of .micIi .sliip or vessol: Provided also, liiat if 
 it siiai! b(! piovi'il In llio -ali^l'ai'tioii of the (iovtMtuir in Council, tlial iiuj- 
 iiiinilicr ol" i)ers().is liavo nssot'iatod tliiMiisclvi-s as a joint .stuck company, for 
 tho purpose of owiiiuLr any sliii) or vi'>st'l, or any niiinljcr of ships or vosscds, 
 as tlie joint propoily cf such company, and that sncli company liavo duly 
 clcclcd or app()int(>(i Jiny niiriilier, aol less than tlircf, of the mcmbtirs of llio 
 saino, Id bo irnstci's ofilic pi()|)iMty in sn>.'li shipor vessel, or siiips or vessels, 
 so owned by such company, ii shiill be lawful for .such Iruslces, or any tiireo 
 ofthem, wilii the permission ol the (ioveiiior in Council, to inak(! and .sub- 
 scribe the declaration reipiircd by this .\ct before certilicate of ownership be 
 ^'ranted, except that instead of statini^ Ihoreiu the names and description of 
 the other owners, they shall slate the name and description of the company 
 to wliicli such fhip or vi.'ssul, or ships or vessels, shall in such inanner 
 belong. 
 
 XVI. .And be it onacteil. That no bill of .sale or other instrument in writ- 
 ing, shall be valid and ellectnalto pass the properly in -iny siiip or vesscd, or 
 in any .share thereof, alter a certificate of owncrshii) as hereby proviiled .shall 
 have been aiaiited to .such .ship or vessid, or of any .share thereof, or for any 
 other jHirpose, until such bill of.sale or oilier iuslruvnent in vvrilingshall have 
 been proiluced to the Collector of tin* port at wliich i?nch ship or vessel had 
 been granted C(>rlilicate of ownership, or to the Collector of any other port al 
 which she is about to receive ceitilicate of owuersliip f/e ?/oro, as the case 
 may be, nor until such Collector shall have entered in the books of .such last 
 registry of ownership, in the one case, or in the book of such registry of 
 ownership (/r 7ir)/'o, after all the rctpiisites of law for such register de novo 
 shall have been duly complied with, in the otluM- case, (ami which such Col- 
 lector i.s hereby re(iuircd to do njioii the production of the billof saloor other 
 instrument for that pmpose), the nanje, residence, and thjscription of the 
 vendor or mortgagor, or of each vendor or mortgagor, if more than one, the 
 number of shares translerred, the. name, losidence, and description of the 
 pmchaser or mortgagee, or oleach purchaser or mortgagee, if more than one, 
 and the date ol tlio bill of sale or other instnunent, and of the production 
 of it ; and linther, if such ship or vessel is not about to receive a certificate 
 of ownership de novo, the Collector ol'the port where such ship is registered 
 shall, and he is hereby required to endorse the aforesaid particulars of such 
 bill of sale or other instrument, (n the certilicate of ownership of the .said 
 ship or ves.sel, when the same f-liall be produced to hirii lor that purpo.se in 
 manner ami to the efTect following, videhctl ■• 
 
 Form of En- '' Custom House [Porl nnd dale: nmnr, reaidcucc and description of 
 
 dorsement. rmdor or /nor/gag-oy.] ha.s transferred hy [hill of sntr or other instiu- 
 
 ■nient,'\ diUed [f/a/c, nnvihfr ofuliarcs,] {o[namc, rvsidcme nnd descrip- 
 tion of purchaser or inor'nogic]. 
 
 A. 15, Colleelor." 
 
 Notice t.T In- And lorthwiiii to i^ive notice thereof to the Inyiieclor (Jeneral or other 
 spector Gene- officer to whom the. copi(\'; of ccrlilicates are to be traupmitted : and in ease 
 ral, &c. tlie Collector phall be desired so to do, and the bill of sale or other instru- 
 
 ment shall be produced to hini for that purpose, then the .said Collector is 
 hereby recjuircd to ceriily by endorsemi.Mit upon the bill of sale or oilier 
 • iristrument, tli;i,t the partieidars before mentioned have been so entered in 
 the book of registry of certilicate.? ofownershi[i, and endorsed upon the certi- 
 ficate of ownenship as aloresaid. 
 
 Entry of bill of XVII. And be it enacted, That when and so .■?oon as the particulars of 
 sale to be valid, any bill of sale or other instrument by which any ship or vessel or any 
 except in cer- share or shares thereof, shall be transferred, :Av.i\l have been ro entered in 
 tain cases. ^jj^ ]j„(j]^ of registry of certificates of ownership as aforesaid, the .said bill of 
 eale or other instrument eliiji be valid aud effectual to pass the property 
 
 thereby 
 
t 
 
 1 
 
 :\ 
 
 
 1 .- 
 
 '1- 
 
 
 
 
 
 
mrmr^xtt^; 
 
 ¥ IV 
 
 1815. 
 
 ■IT- * --■■^»-<H«' -JfS-fh 
 
 thereby inl 
 porsoiis wl 
 puboeqiient 
 ment i 1)m 
 >nauii<;r he 
 
 XVI. I. . 
 
 any bill o 
 
 rtliiire or uh 
 
 lilt! book I 
 
 tihall iiol VI 
 
 culars ol ar 
 
 thi) same v 
 
 or vessel, i 
 
 thirty days 
 
 ('ill of salo 
 
 ca.-o the sh 
 
 tfio time- wl 
 
 wtMi' entort 
 
 Iroin tlio (hi 
 
 samo be ion 
 
 sale or otlie 
 
 111 the boo 
 
 enter in tiu; 
 
 instrument 
 
 troiii tlio {l;i 
 
 iiistriiirioiite 
 
 the fillip or 
 
 absence as 
 
 happen to I 
 
 ■■anie prope 
 
 said, tiie t 
 
 ownership c 
 
 instrument, 
 
 wlio shall 
 
 thirty days i 
 
 the book of 
 
 ol the said a 
 
 absence at 
 
 jieisons slia 
 
 spaces of t 
 
 hereby reqi; 
 
 of the bill 01 
 
 producM! the 
 
 intent and n 
 
 of such ship 
 
 to claim the 
 
 same rank a 
 
 to the resp 
 
 instrument I 
 
 in the book 
 
 etujorsemen 
 
 vided alway 
 
 shall be det: 
 
 in due time 
 
 "■liascr or nn 
 
 (ieneral or c 
 
 to ho transrr 
 
 nlficer, to g 
 
 recovery ot i 
 
 do novo, of 
 
 thereupon tl 
 
 of certiticate 
 
 lime no othc 
 
1815. 
 
 
 tlipreby intended to bo Iransforn'il, as aj; i ir-' 
 poreoiis wtiatHoovtr, iiiul ti» ;ill iiiletil.s and por- 
 pubsequeiil purctias«rn and rn()tti,'ni,'eeH wlin 
 ment i b« made upon llit; ceiiificaio ofowtit'r*; 
 inaniKT lieieinaltt'i mentioned. 
 
 C«|). 6. 
 
 am? every or^nn and 
 
 l!AO^•pta^ i,'uiiiM8Uch 
 
 ! 't proem he eiid(irii«- 
 
 I such shi uf vesft ti 
 
 iT 
 
 XVIiI. And be it furtlier enacted, Thiit wlieii and alter the partirubi o( 
 any bill ot salo or other insininient, t>y whicli any ship or vessel. i>i .y 
 rtliare or Bhari'H thereot shall l>e fraiiHlerrtJil, sjiail have been ho tufHini ui 
 the book ol' rejriotiy (jrceitilicalcs of ouiiersliip as aloresaid, llie C'ollecmr 
 bliall not enter in Ilie book orre;;islry ol'cerlilicales ol nwnerdiip the jjarli- 
 culars ol any other l>ili ol sale oi instrnmt iil, pnrporiniif to be a tran«!r{;r by 
 till! Rarnc vendor or nioitr^ayor, or vendors or nmrl;;aiiors, of the same ship 
 or vessel, sliare or fjhares ihtMoot, to any other [lersou or ptiisons, miless 
 thirty dayy shall elaps(! liont the day on wiueli the parlii'idiu^ of the I'oriner 
 fill of side or other in.-triunent were entered in tho book of re;j!istrv, or, in 
 ca.-e the ship or vesstd was alwent Irom the port to whi' h she beloiV'ed, at, 
 the lime- wlieii the partii-.nlar.s ol Piudi lortner bill of sale or other iiislMnneiit 
 were entered in book of registry, then, unless thirty days shall have el.ip.xed 
 Irom tlio liay on wliieh the ship or ves.-el arriveii at the port to winch tin; 
 same belon<jed: And in ease the particnlars of two or more such bills ot 
 sale or otlier instruments as aloresaid, shall at aiiy tinte have been entered 
 ill lite book of registry of the, said shi[) or vessel, the Cidlector shiill not 
 enter in the book o! registry the parliculais of any olher bill of nalc or oilier 
 instrument as atc)iesaiil, unless thirty days sluill in like manner have elapsed 
 from tho day on whieh the partieiilars of the last ol sneli billt) ofsalu orother 
 instruments wore entered in the book of registry, or lioin the day on wliicli 
 the rihip or vessel arrived at the [lort to whieh slit; lieloii;^td, in eare of her 
 idisence as aloresaid; and in every case where there bliall at any time 
 happen to be two or more tiaiitst'ers by the same owner or owners of liio 
 same property in any ship or vessel entered in tho book of legisliy as alore- 
 said, tiie Collector is hereby required to endorse upon the reitilicale of 
 ownership of such ship or vessel, the partieiilars of that bill of sale or other 
 instrument, under wliich the person or persons claims or claim property, 
 wiio shall produce tlie eertilicate of ownership lor that purpose, within 
 thirty daya lujxt alter tiie entry of bis said bill uf salo or other instrument iti 
 the l)ook of regi^try as aloresaid, or within thirty days uc\t alter the lotnrn 
 of the said sliip or vessel to the port to whi(di sjio belongs, in ease of her 
 absence at the time ol such entry as alijresaid ; and in case no person oi 
 persons shall produce the rertilicate of owneishi|) within either ol" ilie said 
 spaces of thirty days, then it phall be lawbil for th.e Collector, and he is 
 hereby required, to endorse n])oii the eertilicate ofownership, the particulars 
 ot the bill of sale or other iiisninneiit,to siudi person or persons as shall first 
 produc(! the certificate of ownership for that, purpose; it being the true 
 intent and mtnuiing of this Act, that the several purchasers and niorigagees 
 nf sucli ship or vessel, share or shares tlierent, when more than one appears 
 to diiim the same property or to claim secmityon the same piojicrty, in tho 
 same rank aiul deixree, shall have piioriiy one over the other, not 'accoriiiii^'- 
 to the respective times when the particulars of the bill of sale or other 
 instrument by which such property was tian^forred to them, were entered 
 in the book of registry as aforesaid, but according to the tirno when th(! 
 endorsement is made upon the certificate of owner.ship as aforesaid: Pro- 
 vided always, that if the certificate of owneiship shall he lost or inislai<l. or 
 shall be detaineil by any person whatever, so that the endorsement cannot 
 m due time be inaiic thereon, and pioof thereof shall be made by ihr pur- 
 chaser or niortgaaee, or ids known a^eiit, to the satisfaction of the Inspector 
 (ieneral or other ollicer to whom the copie;? of ceitiliciles of owneiship are 
 to he transmitted, it shall bo lawful lor the ln-i)ector (ieneral or such other 
 olficer, to grant such furlher time as to iuin shall appear necessary for llit; 
 recovery ol the certificate of ownership, or (la- the registry of ownership 
 de no to, of ihe said ship or vessel under the provisions of this Act; and 
 thereupon tho Collector shall inako a Tremorandum in the book ot registry 
 of certiticates of owneiship of the further limo so granted, and during such- 
 lime no other bill of sale' slinll be enteiod for die transfer of tho pame shi(> 
 
 When A Mtllof 
 
 iAli> has mm 
 'ntercil vny 
 
 ■' iri'H. ',1'ty 
 iiay.s hlull DO 
 itilnwi'tj for In- 
 ilorsiii;; llio 
 rcrtilir.ild of 
 owni'rnlii|i hf- 
 fiirc any other 
 hill ol sale lor 
 I hi' siirno shall 
 lu) entered. 
 
 Nature of tho 
 priority intend- 
 ed in this Art. 
 
 ProTiso, in 
 crisc the eerti- 
 licate be mis- 
 laid. 
 
 or 
 
Il .< 
 
 It': 
 
 ii'i 
 
 m^' 
 
 
 IIe^ 
 
 m 
 
 la 
 
 Cap. :». 
 
 lU'v^isthj. 
 
 S Vict. 
 
 Billofr^alcmay 
 Im» (iroilucei.l 
 ul'ttT entry at 
 other ro!ti 
 tliim tlumo to 
 which vcsiii'la 
 bijliint;, iiiiil 
 tr:uisl<'r iii- 
 <loriie([(inL'(irti- 
 firttleolovviior- 
 ship. 
 
 Proviao, 
 
 or voPMcl,or llio Hanioslinroor aliares thereof, or lor giviiif,' the tiamo security 
 
 lllCl'fUCI. 
 
 cuttilii'alo 111' nwiicrsliip ol' 
 
 port 
 
 •.'ivo noticii (.liort'oflu tliu Cullcctor ot the poit to wliica «tu;li nliip or vcssol 
 beloii;,'s, who shiill rt'-cord Iho same in Hko maiuior as il ho liail mado siicli 
 ciiiloiscaiciit hiii>ioll'. but insoitiiiu: tlio name ol tho porl at which such 
 omlorpiMUt'iit wa.s iniuio : rroviclod ulwayH, ihi.t iho Colk-rlor of siicli other 
 iiort .Mliall tiiPt !'iv(J liuiico to llio ('olUctoi of llie i)'vt to whieii -.uch sliip or 
 
 ' 111 .' 1 ..u ^ • ■.: 1.. . . !,:.„ I..«..» ,1... ...^..<;0, ...>.. 
 
 r IJ iilHM.'C IW \\i\\ V wiltLiHil m luv; y- ' i. \\J iviiii..ii -»iivii nin|f *.'» 
 
 veseel beioiigr?,' ol such reciuititinu inaiio to him :o fuilomo the corlilieato 
 orowiu^rnhip, tuul llio IN'llector of the jiort to which «tu'h ship or vest'cl 
 
 belouo shall tlmrciipou 
 whi'thor any ami what o 
 
 uiii iiit'oroiuliou to liic Collector ol' such oilier port, 
 
 ther ttill or tiilh of sale have heeu rtforilcd in th(J 
 
 and till! Collector of siicli other 
 
 Jf upon fjranf- 
 iny cei'tillciito 
 of owiR'rHhi[i 
 lie novo, liny 
 bill of^;ulo 
 hIi.1.11 not have 
 been rrcordi'd , 
 tho same shall 
 then 1)0 pro- 
 ducr I. 
 
 Proviso. 
 
 hook ol'Ilii; iTiri,>tiy ot such rhip tir vessel, and tint Collector of siicli other 
 port, having siic'.i iiil'oiuiatiou, shall proceed iuniatiiier directed hy this 
 Act ill all lespeetP, to the eiidoraiii!^- of the certilicate ol owriershii), as ho 
 would do if such poll were the port to wliich such vcseel belonged. 
 
 XX. And be it enacted, That if it hhall hecome uecei^sary to ^rant a 
 ceitihcato of ownership to any ship or vcsat'l de novo, and any hIuuo or 
 sh'ircH of siii'h ship or vessid shall liave been sold since she had last re- 
 ceived eerlilieato of ownership, ami the tiansler of such share or shares 
 puall not have been recorded and eudorsinl in inaiiner heieiiibiMore direeted, 
 the bill of sale llioreof .shall bo produced to tlie Colk'ctor of !lor Majesty's 
 Ciistoma who is to make registry of such siiip or vessel, otherwise sueh salo 
 shall not be noticed in the eoitilieiue of ownorship de, iiuvo exce[)t ub horciu- 
 afler cxcojited : t'lovidt-d alwayn, llial iiiion the I'litiiie proiiuction of such 
 bill of salej and of the exi.-tiii'r t^ertilicate of ownershn, .such transfer shall 
 and niay be recorded and endorsed, as well al'ler such eerliliciUe of owner- 
 ship dc noio beiii'i' granted aa Lielbre. 
 
 U|ion change XXI. And be it eiuiciod, Thai if npdii any cuan.Lre of j;mpcrty in any 
 ofi>ro|irrty, pjijp or vessel the owner or ownui,'* shall desire to have acertilicale ofowiier- 
 ccrtifictttM of f^i^j,, (Ifinom, althou'^di not icijuired by this Act, and the owner or proper 
 owui-'rshiiYfc nnnibi'r of owners shall attend ul the c'liMoin House at the I'orL to which 
 IrmuiT^f lie- ^'"''^ ''"t' '"' ^'"'■'"^' '"■1'^":-'*' '"'' 'i'"' i'^'iP'J.-^e, il shall be lawlnl for the Col- 
 bir'ed :dihou"h '^'^l^"'' ^^ ^^^r Majesty'ii Customs ut such pint to :.;iaiit a eurlilitate or owriei- 
 not r'rquirnr ship (/c Jjoro, of t^acn sliip or vessel ut the .sume port, audio record the 
 ly this Act. same in the tmok ol'veai.-itry of cerliticalCB of ownership, the seveia! reqiii- 
 oites liereinbel'ore in this Act inculioncd and diiccted beiii;^, lirst duly 
 obsuived and complied with. ' . 
 
 I 
 
 Copies of i!e- 
 claratiiJiH. vJtc. 
 and of extract* 
 from books of 
 re-iistry admit- 
 ted in evi- 
 dence. 
 
 XXH. And wliereas ureal inconvenience may aiise trom the registering 
 oliicer-« bomg served with suhjnrnax refjuiring them to brin;;; with them and 
 produce on trials in Courts of l^nw, retalivo to the ownury of vossel.s or 
 olherwi.se, theoatlisor decimations requiicd to he taken "by the owners 
 ihincof, prior to the eertiticale of ownership heiii'^ j^rantcd, and the book.s 
 efreiiislry, or eo[)ic.s, or cxiraels therefrom; Ami whereas it would tend 
 much to tht! diriputch of bnsine.'^s if the, attoiidanco of euch regisleriniiT; ofTi- 
 eers wilh the .'ame upon .such trials were dispensed with : ]?o it ihciefore 
 enacttnl, That the Coileeior of Her ;Ma)e.s|y',~i Customs at any I'ort or j)lace, 
 and liie pei.son or person.s ae!iin:^for thein respectively, shall upon every 
 rca.sonable request by any person or por.^ons whom.soever, produce anil 
 exhibit for his, her or 'their inspection and examination, any oath or declara- 
 tion sworn or Siiade by any such owner or owneia, proprietor or proprietors, 
 and also any register or entry in any book or books of icgietry required by 
 
 this 
 
ifii 
 
 ) 
 
 ■':iv 
 
 
 
 : 
 
 m. 
 
■ .vmrn t ^m m^, 
 
H 
 
 1845, 
 
 Rcgis/rij. 
 
 Cap. 
 
 19 
 
 this Act to be made or kept, rnlative to any ship or vessel, and shall upou 
 every reasonnhle request by iiiiy person or pcrcoiia whomsoever, permit him, 
 her orthemto take ;\ copy or eopieSjOr an extracstor extinets thereof respect- 
 ively : And that the copy ami copiea ofany such oalhordiiclaration, register 
 or ^Mltry, shall, upon beini; proved to be a true ooi)y orco|)ies ihereol respect- 
 ively, be allowed and received as evidence upon every trial at law, without 
 the production of the orii^inal or originals, and wilhoul the testimony or 
 attentlaiK'e of the Collector, or other person or persons actin<]r Ibr liim res- 
 pectively, in all cases, as fully and to all intents and purposes, as such 
 original or originals if prodnuuil by any Collector or other jierson or persons 
 acting for them, could or might legally be admitted or received 'n evidence. 
 
 XXIII. And be it birther cnacte:l, 'j'hat when any transfer of any ship or Transfera by 
 vessel, or of any share or ehates thereof, shall be made only as a security vvay of mort- 
 for the pi.yinent of a ilebt or debts, either by way ( f mortgage or of assign- gage, 
 ment to a trnslec or trustees for the ])urpuse oi' selling the same for the 
 j)ayment of any debt or J.ebts, then, and in every auch case, the Collector 
 of the poil where the ship or vesael is registered, shall, in live entry in the 
 book ot registry, ami also in the endorsement on the certilicatc of ownership 
 in manner hereinbefore directed, state and express that such tiausfer was 
 jnade only as ii security for the [)ayrnent of a debt or d^bls, or by way of 
 mortgage, or to that effect; and the jierson or persons to whom such transfer 
 shall be made, or any person or persons claiming under him or them as a 
 mortgagee or mortgagees, or as a trustee or Iriiftees only, shall not by 
 reason thereof be deemed to be the owner or owners of such f^bip or vessel, 
 share or shares tbercol', nor shall the person or persons making sr^eh transfer-, 
 he dLcmed by nison thereof to have ceased to be an owner or owners of MortTagce no 
 such shi[i or vessel airy more than if no siicii transfer had been made, to l)e detircd 
 except so far as may be necessary tor the purpose of rendering the ship or an owner. 
 vessel, share or shares so transferred, available by sale or otherwise, ibr the 
 jiayinent of the debt or debts, for securing the payiaent of which such trauo- 
 fcr shall have lieen made. • 
 
 Transfers of 
 sliips for secu- 
 rity of debts 
 being register- 
 ed, rights of 
 inortgagee not 
 alTected by 
 any act of 
 bankruptcy of 
 mortgogor, &c. 
 
 XXIV. And be it enacted, That when any transfer of any ship or vessel, 
 or of any share or shai-e« thereof, shall have been made as a security for the 
 payment of any debt or debts, either by way of morlgage or of assignment 
 as ah)resaicl, aiul such transfer shall have been duly registered according to 
 trie jirovisions of this Act, the right en- interest of the mortgagee or other 
 assignee as aforesaid, shall not be in any manner aflected by any act or 
 acts of bankruptcy committed by such mortgagor or assignor, mortgagors or 
 assignors, after the time when such mortiiage or assignment shall have 
 been so n^gistei-ed as aforesaid, notwitiistaiuliiig such mortgaLroror assignor, 
 mortgagors or assiunors, at the time he or they shall so become baiikri;pt as 
 aforesaid, shall have in his or their possession, order and disposition, and 
 shall bo the r(:>puted owner or owners of the said ship or vessel, or the 
 share or shares thereof, so by him or them mortgaged or assigned as afore- 
 said : but that such mortgagi! or assigmneiit shall take place of and be 
 preferred to any right, claim or interest which may belong to th(> assignee 
 or assignees of such bankrupt or bankrupts in such ship or vessel, share or 
 shares thereof ; any law or statute to the contrary thereof notwithstanding. 
 
 XXV. And b(? it enacted. That if any person or persons shall iulsely ppf,alty on 
 make declaration to any of the matters hereinbefore re(irdred to be verified persons 
 
 by declaration, or if any person or persons shall countorn'it. erase, alter or making false 
 lalsify any certilicate oi other instrument in writing, recjuiretl or ilireeted to declaration or 
 he obtained, granted or proiliiced by tin's Act. or shall linowingly or wil- fit'sifying any 
 fully make use of any certificate ov other instrument, so counterfeited, '^'^'^'^^"'« 
 erased, altered or falsified, or shall wilfully grant such certitieafe or other 
 instrument in writing kiiowiiifr'-it to be false, such person or persons shall, 
 for (;vory such oflence, forfeit the sum of one liundrod pounds sterling. 
 
 XXVI. And be it enacted, Tliall all the penalties and forfeitures inflicted How penaltieg 
 and incurred by this Act, shall and may be sued for, prosecuted, recovered aretoberecov- 
 
 a • and eredi 
 
 ^■Jl 
 
 III 
 
Mm: I. 
 
 mi 
 
 lib 
 
 20 
 
 Cap. 
 
 Rci^i.t/ri/. 
 
 .S Vict. 
 
 ar.il ilisposeil of in such luaiiiirr, ami by such ways, means ami methods as 
 any penaltiL's or roriiMUiies inllictoil or wliich may bt; iiicnrreil for ;iiiy 
 olleiiccs coinniiltcil auainsl any law lelalini^ to the Customs, miiy now 
 legally be (-iifil fur, prut^ccutoil, rocovmeil antl disposed of ; and th.it th(3 
 oliicer or oHiccrs conctJiaed in soizuros or nroteciitions under tliis Act, shall 
 U'. pntitled to, and leiceivt? Itic sann; sliare o( iho pro(hice arisini<- from such 
 M;i/.urc's, as ill tlu? case ot vi'iziires for unlawful inipoiiation, and to such 
 .share of tlu! produce arising- from any pecuniary (iiu; or penalty for any 
 oflenco a^^aiu!*! this Act, as any ofhcer or ndicers is or are now, by any law 
 or reijnlation, entitled to np^n piosecutions for jteciuiiary penalties. 
 
 This act to WVil. Provided always), and Ik; it enacted, That this Act shall cease 
 
 ceaic when and delerminu as to any fiulher registration undei it, if at any time the Act 
 Imperial Sta- n| the imperial I'arliament lir^^t above I'ited, and intitided, An Jet for thii 
 tutes repulat- Jicn'mlerijiir of h'rUi:th (''.w/.s-, shall Ix! extended to vessels navijjatina,- tho 
 inlatkl Waters ol' this I'rovince, and not proceedin^r to sea ; but all things 
 done under the provisions hcreol, ami all righis ac(piired by virtue of such 
 provisions, shall remain good ami valid, ami all penalties and forfeitures 
 incurred, shall and may be sued for and enforced ; and all jnosccutions for 
 any such penally or lorfeitnre incurred, may b(! continued and completed 
 as if this Act had not so ceased. 
 
 ing repitii ra- 
 tion ofBritisJi 
 vessels arc 
 cxtrndcd to 
 the inlnnit 
 waters. 
 
 Actniaybcal" XWill. And be it enacted. That this Act may be altered, varied or re- 
 tered this ffs- iiealcd by ;iny Act or .\cts to be passed in this Session of the Provincial 
 sion. I'arlianitnt. 
 
 hi!;: 
 
 I;l.':'i' 
 
 NoTK.— The Ihitish Registry Act o & 4, Wm. 4, ch. .55, referred to 
 has not been extended to the inland waters of this Province ; nor has this 
 been done by the subsetpient consolidalinj^ Registry Act, S &- 9 Vic.ch.89. 
 Thecolonial Ai I has not been generally acted upon the obligation to register 
 under it not inMri:: deemed corapuhory. 
 
 Mfi'^l. 
 
V-'i-: 
 
 
 ■ i: 
 
 slsJ 
 
 ■-■-t^'f^iA. ; 
 
'■''WPiWlPw'Wt^i^lBSw >i 
 
ANNO DECIMO ET UNDECIMO 
 victoria: UEGINy*:. 
 
 CAP. X X X I 
 
 All Act for repealing i.iin.1 I'oiis-oliduling the pvcsenl Duties ol 
 Customs in lliis Province, and for other purposes therein 
 laentioned. 
 
 m 
 
 liSlhJulij, IS 17.] 
 
 WHEREAS it is expedient ibv the interests ui Commeroe Jiud the «ikIs 
 of Justice, and also for adbiding convfiiiL-nce and facility Ui all 
 persons who may bo subject to the operation, or wiio may be aiitlioiized to 
 act in execution, ol tlie Laws of the late Piovincos of Uppev und Lower 
 Canada, and of this Province of Caivida, relating to the Cu.stoms, that those 
 Laws should be repealed, and that the purposes for wliieli they have, from 
 time to time, been made, sluiild be secured by new enactments, more 
 consonant with the state of this Province .since the kite Union of the 
 Provinces, and exhibiting more perspicuously and conipeiuliously the 
 various provisions contained in tiiern: And whereas, by the Act of the 
 Parliament of the United Kingdom ol Great Britain and Ireland, jiassed in 
 the Session held in the ninth and tenth years of Her Majesty's Ueign, and 
 intituled, An Actio enable the lA:gisl(Uures of certain British PoMinaions to 
 reduce or repeal certain duties of Customs, it is provided that wiienever the 
 Legislature, or other proper legislative authority of any of the British 
 Possessions in America or the Mauritius, make or pass any Act or Ordi- 
 nance, Acts or Ordinances, reducing or repealing all or any of the duties of 
 Customs imposed by tlie Act of the said Parliament, passed in the Session 
 held in the eighth and ninth years of Her Majesty's Jiei"n. and intituled. 
 An Act to regulate the Trade of British Possessions djroud, upon any 
 articles imported into such Possessions, and if Her Majesty, by and with 
 the advice of Her Privy Council, assent to such Act or Ordinance, Acts or 
 Ordinances, such Duties of Customs shall, upouthe Proclamation of such 
 assent in the Colony, or at any time therealter wliich may be lived by such 
 Act or Ordinance, be reduced or repealeil in such Possession, as if such 
 reduction or repeal had been ellected by an Act or Aeis of the Imj)erial 
 Legislature, any thing in any Act to the contrary notwithstanding ; and it is 
 expedient, and will greatly facilitate and encourage llie commerce of this 
 Province, to repeal ail the iluties imposed by llie saiil Act of the Irnpeiiy' 
 Parliament, to the end that all the Duties of Customs, levied in this Pr,- 
 vince, may be imposed, levied and collected under one Act, and under the 
 same regulations and provisions: Be it therelbre enacted liy the Queen's 
 Most Excellent Majesty, by and with the advice and cousent of ili(> Legis- 
 lative Couniiil and of the Legislative Assembly of the Province of Canaila, 
 constituted and assembled by virtue of and under the authority of an Act 
 passed in the Parliament of tlie United Kingdom of d'real Britain and 
 Ireland, intituled. An Act to re-iinile the Provinces oj ( 'ppnr tiinl Lower 
 Canada, and for the Government of Canada, and it is licreby enacted by 
 the authority' of the same. That this Act shall conic into full force and 
 effect upon, from and alter, and «iot before, such day as shall be appointed 
 for that purpose in any Proclamation to lie issued by the (governor in 
 Council, proclaimir;g Her Majesty's assent to thi.s Act. by and with the 
 advice of Her Privy Council, and appointing the day upon, iiom and after 
 which thiB Act shall come into full force and effect: Provided always, that 
 such day shall not be before the fifth day of January, one thousand eight 
 hundred and forty-eight, and that at any time after the issuing of such 
 
 Pioclamation, 
 
 Prcatnble. 
 
 Certain Im- 
 perial Acts 
 recitrd. 
 
 Imperial Act, 
 'J and 10 V. 
 c. IM. 
 
 Imperial Act, 
 8 and V. c. 
 9:5. 
 
 When this 
 Act shall 
 come into 
 forcf. 
 
 ProviBo an to 
 regulations. 
 
 4 3 
 
i 
 
 *'KW^^WVW|***'^(^N|l|St%' 
 
 22 
 
 Cap. 31, 
 
 Ciisloms. 
 
 10& 11 Vict. 
 
 Nil* 
 
 
 !'l.. 
 
 m 
 
 «i, 
 
 I'M 
 
 
 Repeal of for- 
 mer Acts. 
 
 L. C.4G.'), 
 c. 14. 
 
 Forfeitures. 
 
 L.C. OG. 4, 
 c. 14. Collec- 
 tion of duties 
 at Montreal. 
 L. C. 2 W. 4. 
 0. 3, 
 
 The same. 
 L. C. GW. 1, 
 c. 24. Inland 
 Ports. 
 
 U. C. 4 G. 4, 
 c. 1. (2nd 
 Sess.) Salt 
 duties. 
 
 U. C. 4 G. 4, 
 c. 11. 
 
 (2n(l Sess.) 
 Duties. 
 
 TJ. C. \ G. 4. 
 c. 15, (2nd 
 aess.) 
 
 Commission- 
 ers. 
 
 U. C. 2 W. 
 4, c. 3. 
 
 C'ommission- 
 
 crs. 
 
 U. C. 7 W. 
 
 4, c 25. 
 
 Collection of 
 
 duties, &c. 
 
 U. c. 3. V. c, 
 9. 
 
 Collectors. 
 
 Canada, 4 and 
 5 V. c. 6. 
 Holy Scrip- 
 tures duty on. 
 Canada, 4 and 
 
 5 V. c. 14, 
 Duties. 
 
 rroclamation, it shall be lawful for tho Govevnor in Council to make and 
 pnblisli rejjulation.s for any puiposo for whicli he may make re}j;ulations 
 under this Act, but svicli ruifiilutions sliall liavo no force or eliect before tho 
 day upon which this Act shall come into lull force ami ell'ect. 
 
 II. 7\n(Hie enact^'d, That llie .several Acts rehiling to tho Provincial 
 CnptoiriiJ, heroin il'ler mentioned and rtdcrred lo, thai is to niiy : The Act of 
 tli(! Purlianicni of Lower C:anada, piissod in the fourth vear of the ilei^n of 
 His late Majesty Kiji^ Cieorye the b'ourlh.and intituled,' J/i Ad to cmtlion'zc 
 Ihe Govnnor, f/ieiiliiiant dorcrnor, or ]it):ion (Ktmhiistcrivis the Goreruvunt 
 of lliis I-'ivviiiC'', lo region: p;onds and ri:stich sci?.i(/. to the proprietor or 
 jiroprlflont, nn llir Icniiti "lul rnndit'unis tin rein vicrdion^d ; — and tiie Act of 
 the .said I'arliamtMit, ])nssfd in the ninth year of thi; same Reign, and 
 intituled, An Act lo authorize the rollediou of certain Dutiis at Moutrenl ; — 
 and tho Act of the said Parlianu^'ut, passed in tile second year of the Reign 
 of His late Majesty Kin^ VVilliani the Fourth, Intituled, An Act to extend 
 i/ic prorisions of n crrlaia Act Ihirein rnnitiomd, ti)id to authorize the 
 collection of cirtaiii. JJulic!< (it Montreal; — and the Act of the said Par- 
 liament, passed in the sixth year of the same Keiiru, ami intituled, Ati Act 
 lo rci^vlate and estalilish the salaries of the OJficers of the Customs at the 
 Inland. Ports in this Province, and for other purposs therein mentioned ; — 
 and the Act o( the Pailiament of lipinn' Canada, passed in tlio fourth year 
 of the Rejnn of His late Majesly Kiii'.'; (Jeori,'e tlie Fourth, and intituled, 
 An Act further to regulate by Law the commerciat intercourse of the Province 
 of Upper Canada vnth the United States of America ; — and the Act of the 
 said Parlian'ent, passed iii the same year of the same KiMLni, intituled, 
 An Act to repeal ait Ad parsed in the forhj-jirxt year (f Jlis late Blajesty'S 
 Reign, intituled, ' An Act for granliny; to His iMajesty, His Heirs and 
 Successors^ to and for the vses of this Province, the like Duties on goods and 
 merchandize, l>roup,hl into this /'rorinee from the United Slates of America, 
 as are nou- pu.id on i^'oods and merchandize imported from (ireat Hritain 
 and other places f- — and also .an Act passed in the forty-third ye;ir of His 
 lati! Majesty't; Reii;n, intituled, An Act to explain and amend an Act passed 
 in the forty-first year of His Majesty's Reiirn, intituled, 'An Act for (grunting 
 to His Klajesty, His Ihirs and Successors, to and for the uses of this 
 Province, ilie like Duties on goods and. merchandize, brought inlo this 
 Province from the United States of America., as ar" now paid on goods and 
 merchandize imported from Great Britain and other j)laces, and. to provide 
 more ejj'edually for the collection ami payment of Duties on goods and 
 merchandize comAng from the United. Stales of America into I' is Pruvijice, 
 and also to slablish a fund for the erection aiul repairing of Light-houses, 
 and. to make more epedual pnovisions Jor the due collection rf Dutiis on 
 gooils impor-ted into this J-'rodnce f—nnd llie Act of the said i'arliament, 
 passed in the same year of the fame Reign, and uitituled. An Act to com- 
 pensalethe services ef the Commissioners of Customs ;- nnd x\w A<^\. of the 
 said Parliament, passed in the second year of the Reign of ilis late 
 Majesty Kin^- William (he Fourth, intituled, An. Act to remove doubts 
 respecting the jurisdiction if Comiuissioners of Customs in this Province ;~ 
 and the Act of the said Parliament passed in the seventh year of the same 
 KeiiTU. intituled. An Act (o ainerjf the Laws relatim^ to the collection of 
 Duties on Imports from the United Stales into this Province, ami for othtr 
 purposes tjiert in mentioned ,—imdXlH- Ac\. of the said ParliameiU, jiassed 
 in the third year of the Pa.'i^n of Her present Majesty, Queen Victoria 
 intituled, An Act to regulate ike time fin- making returns and payments by 
 Collectors and other persons receiving the Public Revenues of this J'r-ovincc 
 and for other purposes therein mentioned ;—nm[ the Act of "the Parliament 
 of this Province, passed in die Session held in the foiutli and fifth years >f 
 the Reign of Her present Majesty Queen Victoria, and intituled. An Act to 
 exempt from duty all copies of the Holi/ Scriptures imported into this Pro- 
 vince by sea ;— and the Act of the said I'arliament, passed in the Session 
 last aforesaid, and intituled, An Ad to repeal crtain Ads therein mentioned 
 and to consolidate the Laws rrlating to the Provincial Duties to be levied ori 
 goods, wares and merchandize imported into this Province ;~:ind the Act of 
 the said Parliament, passed in the Session last aforesaid, and intituled, 
 
 An 
 
a 
 
 $ 
 
i:M 
 
 m 
 
 18-17. 
 
t' 
 
 is-ir. 
 
 Cmlomii. 
 
 Cap. 31 
 
 An Act to r.vle.nd the hcnij'il of Ihe lyurchousinn Sijslrm, eslahlhhcd hij a 
 certain Act of Ihi' Imperial l^nrHiniicnl, pash-iil in, the Srstfiun held inlhe 
 third and Jhnrlh ycors af lii.i la!,: Mai,sii/''r, ll,':g;:i, In Dutica iuquiwd hi/ 
 J'rovincitd .7(7,>} ,■— ami thi! Aot (il llicHaid I'iirliaini'Kl., pussinl in tin.; <'ii;iiih 
 year (if Ih.-i Miijcjiiy'.s Koii^m, uml iitliliik'd, v/)/. /](/ to rouliwin for a liiiiiled 
 tinw, tin: Act fur iniponinr^ I)nlir<i im A'^/icidtnrid I'mditcr. und Live ISIotk 
 ■inijiortrd into this /Vormrr .••-- and llio Acini' iIk; snid ruiliruncnl, pn.s.^cul 
 ill the siinit' V'!"' <•' f''"i' iV1iij<'-ly's lu'ii!ii, .hkI iiitiliilt'd, J/J Act Jhr cjunlinij 
 Pnicincial Dnlirs nf (."(/v/'j.w.s- ;— ;ind tin,' :\c\ of tlif >aid I'ai li.uiu'iil, passi'd 
 
 in tnc nnitii yi-U' 
 
 or iMiijcsty's Ui'ii^n, and inlil.iiK:d, ///i. Art to (tiler (irnl 
 
 amend tht: Lairs inijioiiinii- Pivrdn^itd Dutici'. of r?/.',/o)?/,s ; — and tlio Ac.[ of 
 llin said I'miianuMit, ])a>).si;d in tlu; same vt'ai' of Jfcr Miijcsly'.-i Kri'^n, anil 
 iiitituit'd, All Act Jor llir fnithcr prtvirtdi'iii ti/ miiu'st'liii!': ; — am" 
 
 till! Ai'l of till! Fa 
 
 ilianiunt <il llir i.iiili'd Kniijdoui ol (Ire 
 
 1 
 
 13 lit! 
 
 ;i) iniic'U 1)1 
 
 iiM am 
 
 23 
 
 ranaJn, 1 and 
 
 f) V. c. n;, 
 
 AVarriiousiin;. 
 
 (;anai]ii,H V. 
 I'. I. 
 Dulic!'. 
 
 L'aniulii, R V. 
 r. :). 
 Duiioh-. 
 Caiiiula, V. 
 f. 1, 
 
 C:in;ula. '.) V. 
 c. I'A. 
 
 Ini|U'ritil Acl. 
 N and V. i.: 
 'J?.. 
 ilojipal. 
 
 l''xcKiitiijn. 
 
 lioliind, panst.'d in tlio Si-Ksioii iii.dd in the L'ii.'lilli and ninlli years of Jior 
 Majesty's iu'i.'^'!i, and iiilitnlod, An Acl to rcii-nhile the trade, (f Ih-ilirh 
 fositessionn fdjruwl, as imposes any DiilieH of Cnsl.;^<* on any floods, 
 Wares and Mercliaiidi/e inii)Oili'd iiiiij lliis Provinco, sliall oe and llie same 
 lire hereby repealed n])»n, Iroiu and afti-r 11r> day on wliicii lliis Acl shall 
 come into full i'ore(> and etJL'ct, except so far os the said Acts, or any of 
 lliem, or any thini( thors.'in enntained, rei-eai any former Act or Acts, or any Kicciition. 
 part tiiereof, (and all and cveiy sucli said Act or Acts, or the part thereof so 
 repealed, shall remain and conlinni! so repcale.l, to all intents and pnrpo.sos 
 whatsoever); and except so far as rel.iles to any arrears of duties or draw- 
 backs, which shall lave become duo and paya!)ie, or dntiea lor whicli 
 ]}onds shall have been given, or any penally or forfcilnre which shall have 
 been incurred, under the said Acts hereiiy rejiealod, or any of them, or to 
 any oll'ence which shall have been eoairnilled contrary to the aaid Acts or 
 liny of them, 
 
 III. And be jt enacted, That in lieu and in stead of all oilier Untiej! of This Sec. 
 Customs, whether Imperial or l^rovincial, upon dnoiis. ^Vares and JTerohan- reponh-J. Inj 
 di/e imported into this I'rovincii, llioro shall be raised, levied, collected and !'' J^''"''- 
 paid unto fler iMajesly, Ifcr liriis and Successors, upon Goods, Ware? and '"/'• '» '^'<''"' '■ 
 Merchandize im))orled into this Province, the several Duties of CuiJtom.-i 
 respectively inscrieil, described and set forth in fi'.ruies in ihe Table to this 
 Act annexed, and intituled, " Table of Duties of ('ustonis inward.s," and 
 that the articles eni.incritted or mmitioned in the Table 1o this Act annexed 
 and intituled, " 'I'abie of Exemptions." may be irnj>ortcd witlioul payment 
 of any Duty under thia Act; Provided always, that the (•Joverunr in Council 
 may by any rej.yulalion,to bo from time to lime made in tiial behalf, exempt, 
 from duty any article subjected in the lirst mentioned Table to an ad ■vuloran 
 duty as being uiienuineratcd in the t^aid Tabic; and IVoni the day onwhich 
 such regulation shall be therein appointed lo talce eifect, (not bcini; less 
 than one month after the date thereof,) and while such regulation shall 
 remain in force, such aitK'lo shall be exempt from ihiiy accordingly: Pro- 
 vided also, that if in any Driti-li Noiin American Coiouy, all articles (ex- 
 cept spirits or strong waters) beio'_; the growsl;, pied.ice or manutlictp.ro of 
 this Province, shall be exempt from duty on importation into such Colony, 
 then the do vernor in Council may exempt, from duty on importation into 
 this Province, all articles (except spirits or stiong waters) bciturthe growth, 
 produce or manufacture of swli Colony autl imported directly therefrom- 
 
 IV. 
 
 And be il enacted, 'J'liat a!! 
 
 sums' o( money granted or im[;osed by 
 this Act, either as dniius, penaltit\s or lorl'eilnres, sh.dl be Provincial Cur- 
 rency ; and thai all duties shall be paitl and received under this Act, ac- 
 cording to l-iritish Weights and Measures in use on the Sixtli day of July, 
 one thousand eight hundred and twenty-five ; ami that in all cases wherein 
 the same are imposed according to any specific quantity or any specilic 
 value, the same shall be deemed to ap])iy in the same proportion to any 
 greater or less quantity or value. 
 
 Currency, 
 Weights and 
 Measures. 
 
 Duties to be 
 profiortionate 
 to quantity or 
 value. 
 
 V. And be il enacted, That liie duties imposed by this Act shall be held Management 
 to be duties within the meaning ol' the Act passed in the eighth year of Her Act, 8 Vict, c. 
 
 Mi^est3''9 
 
 1 r 
 
 jiii 
 
 m 
 
 , i 
 
I; 
 
 Bill 
 
 I' 
 
 I'' ' 
 
 !! 
 il 
 
 1 to apply to 
 dutiuM umltr 
 ilm Act. 
 
 MoiiicH levied 
 undiTlluH Act, 
 to t'uriii piirt ut' 
 lilt) ('onsiili- 
 duted llt.'vc- 
 nuu Fund, 
 
 ('; 
 
 It). 
 
 .51, 
 
 ('iisli)iiis. 
 
 10 .^ 1 I Vici 
 
 Mujcsly-H Keiffii, ami iiilituliid, An At to pivrul' Jar the. iViiii<t<;emcnt <;/' 
 llic'Cii-Hiiiii^ mill i]f inulliir ithitnu to tlir tollection of tli' Pioviitr'nll Reve- 
 nue, iiiul ^liiill, its" ^ll.lll iill liiiilU'i.-' am! lliiii;,'.s tlu:u'iiiil(t r.diitiii^', bo subject 
 lo llie inuvi.sioiiti ol lln« Haul Act, and to tin; ivgiilulioiis iind nlllor^* oi tlio 
 tiuviMiiDi ill ("iiiiiicil, made nr Id Im mad*; iitidor llii; milhorily llioii'oi', iii to 
 fai a.stlie .-.iuiiiMiiiiy iml be iiii uii^i.-^toiit \mIIi tiiis Aitt ; and all nioiiies arJHinj^ 
 lioiii .siicli diiiicH ui lioiu aii\ pi'iialties lii'i<'b> itniiosod, and belonging lu 
 llt'i Majfsly. sliall bu paid ovtT by llii; oliicei ii'dL'ivinjr llii; barnu to llic 
 KcL't-ivi'i' (luiiiMiil, luul «.|iall li)rni jiaitol' tliii I'oMsolidaiod Ik'veiine l''nnd 
 1)1' tbis riDvincc, and shall bo accouiiled lor to Her Majfjty, liiroiigli lliu 
 I, Olds C'omiMissioiii'is ot Her iMaie.^ty't) 'I'lCLsiiry lor ibi- iirnu bt'iii;Lj, iu Mich 
 luuiiiier and Imin as Her IMiijeKiy ^^buil dimcl. 
 
 ilcgulaliond \l I'rovidcd always, uiid be it enacted, Tliat all legiilatiotl* and orders 
 
 and ordcTH not matle i'y the (iuvoriKJi in Conneil, be|i)ie tl.i> Act .shall conit! into ibrce and 
 iiu'onaisifiil elleet, undei tin' aiilhmilv ot ilie ^.ud Act or ct any oilier .\ct relating to 
 111" Cu.-^Ujtn.^, shall leiiiain in loree, and shall apply to the dnties itnMO:*ed 
 by and tliiims lo be done under tlii.s .\cl, in ^o Ijiras they may not be ineon- 
 si.-tent With iliia Act, until revoked or allerod by the (lovernor in Council, 
 iiolwitlislandiii'^ llie repeal of any such Act ad aforcjaiil. 
 
 with thin Act 
 to rciiiuiii in 
 Ibrcc. 
 
 No new ap" 
 pointincnis ol' 
 Ollicfr.s to he 
 requirt'd l)y 
 ri'anon ol'lliis 
 Act. 
 
 Clorlairt s-.da- 
 rles luul altow- 
 iinccs not 
 airected, &v. 
 nor any pruvi- 
 sioriH ol'uiiy 
 biipcrial Act, 
 except such iis 
 iiiiposi! duties. 
 Bonds to re- 
 main valid. 
 Goods not to 
 be unladcii(-x- 
 copt after due 
 entry ; 
 And ut the 
 places a|)poiiit- 
 ed tor the pur- 
 pose. 
 
 t^xcepiii)n. 
 l''orfciture for 
 contravention. 
 
 At what places 
 only goods 
 may be im- 
 ported. 
 
 Ferfciture of 
 goods carried 
 )Ki6t the Cus- 
 tom House, oil 
 importation by 
 land or re- 
 moved, Sic. 
 Vessel forfeii- 
 ed in certain 
 oase8. 
 
 And may 5 
 detained. 
 
 \ II. I'rovideil also, and be it enacted, That neithei the repeal of tiie Acta 
 hereby lepealetl, iiur any thing in this Act eonlained, fli-ill be constiued to 
 lender neie.-sary any new appDinlinent of the seveial ollicer.s employed in 
 iht! collection or niaiia;,M',ineni ol'. or in any mallei relating to the I'rovmeial 
 Customs, but siieii oiiicers aliall continue lo act in their re.-^peciive capucitiea 
 under the provisions of this Act, and of llie hiw, until removed, or permit- 
 ted to resiuii, by <'oiiipoteiU aiitlinriiy, — lUM' shall any thing herein contained 
 l)e construed to adeel llir- .uiiount of the .salary or allo\vaiire,-s attached to 
 any oliice eonneeted with the management or eollertion of the Provincial 
 Duties of Cuslor.is during tin; time it shall be held by the present incum- 
 bent; or lo lepeal or nlh'ct any provi.sion.sof any Imperial Act. except puch 
 
 only us impos:; Diilies of ( 'u.sloins ; and that all bond.s which shall have 
 been given by any such oliieer> and their respeelive .sundies ibr good cou- 
 duel or olherwiae, :iliall lemain in full force and elfect. 
 
 VIU. And bo it eiiacti'd, Tiiat no goods shall be unladen from any vessel 
 arriving fioin any place out ol tiiis Piovinee, until due eritry shall have been 
 made of such iroods, and warrant granted for the unlading of the same ; 
 and that no goods shall be so unliiden, (unless lor the jjurjio.se of lighlening 
 any .ship or vessel in erossiiiu over any slioal, or bar, or sand-bank,) e.xcepl 
 at some place at which an uliieer of the (Jubinins is ajjpoiuted to attend the 
 unlading of uooeL-, or at some pii'Ci' I'oi whiidi a siilleiance shall be granted 
 by the Collector or other proper ollicer, for unlading of .sncdi goods ; Pro- 
 vided always, that all goods unladen, contrary to the rei,nilatioiis of this 
 Act, .shall be forfeited. 
 
 IX. And he it enacted, That it shall not be lawful to bring or im])ort any 
 u.oods into this Province, whether by sea, l.md, coastwiso or by inland 
 navigation, and whether any duty be or be not jiayable on such goods, 
 e.vcept into .some pun or place of (Mitry at which a Custom House now is or 
 hereafter may be lawfully established ; and if any good^; shall be brought 
 or imported into this Province at any other place, or'being brought into snch 
 port or place of entry by land or inland navi.'ration, shall be carried past 
 such Custom House, or shall be removed from the station or place appointed 
 for the examination of such goods by the Collector or other ofiicer of the 
 Customs at such port or place, bef()ie" the same shall have been examined. 
 by the proper otficer. and all duties thereon }iaid and a permit given ac- 
 cordingly, such goods shall be forfeited, together with the vessel'in which 
 the same shall be imported ; if of less value than two hundred pounds and 
 if the same be worth more than that sum, it mav be seized, and the master 
 or person in charge thereof shall incur a penalty of two hundred poundt, 
 and the vessel may be detained until such penalty bo paid or .security given 
 
 for 
 
IS I*. 
 
 p 
 
 nuciiiiiy bu 
 llierodt', bo 
 Midi yiiodu 
 and tacklif 
 or rutiiuvci 
 Ciiiriii^'f, (I 
 hIiuII bit i 
 
 IIIIIU lO il|)| 
 
 tli(i|)i)rt4 id 
 
 X. Aij.l 
 01 coiislwis 
 coinu diiL'c 
 01' placo ot 
 CollucKir f 
 Hiiitiii;,' Iter 
 lliu iiiiniit : 
 ul llie crew 
 slio bo lild 
 packiii,'!' ill 
 whoio iiiu 
 llilVl! boiMi 
 bo know II t 
 coiict'iiiiiiij 
 (Itjinaiidt'd 
 
 VOSSol l»t'l( 
 
 or iiiaK(! ai 
 him, lie nIi 
 not repoitL' 
 
 was 110 tVi: 
 
 aiiiciid Ills 
 ivjliilatioii, 
 williiii or u 
 without ihi 
 ineaniii'.'- < 
 Kt'oyrapliit 
 and all i-iir 
 shall bedt; 
 Council m 
 trade, disj 
 deem it t'.> 
 necessary > 
 in order to 
 not bo cloei 
 
 XI. And 
 vessel or c 
 place of or 
 Province, 
 
 such ROodH 
 
 drawing tli 
 soever so 
 troods, — sli 
 put out of 1 
 and make 
 purpose by 
 the arrival 
 marks and 
 Carriage, o 
 same are r 
 or belongir 
 then and t 
 ^nd shall 
 

 \^\' 
 
 ( 'ifsloiu.'<. 
 
 i;.i|.. .51. 
 
 25 
 
 liii ill): iiayiuuiil th('ii;iit ; ami iiii|i'>^ |iauiii:iit l«j iiiaile Ol n.iliitlai.'loi s 
 nijciiiity bo yivi'ii, wiiliiii lliiily iluyM, sucii vcnsel nuty, !it iIid t'\|iiuiii(Hi 
 iherodl', bt! sold t'tn (lit) >*n'\<\ pnially ; iiiul in any caM) ol iiii|i(irtalioii by laud, 
 Mirli ^'(hxIh >liall bo iDiloilcd, loui'llirr willi llit- <'aiiia;;i! ami ail llif li.aiut'.HH 
 ami lacUlc lliiMi'dt', in or by \vliii'li Mifli 'iood-t »;iiall luivi! lpi'(!n hi iniporliMl 
 or iDMKtvril, iiuil llio lioisi<H III olln'r «MtlK) (!i»i)l(i>i'd in drawin-.^ Mifii 
 (Miiiiiu't.', nr in iniporlin;; or roinoviii:^' siidi jfood,-.: I'mvidcil ulwiiy.s, lliat it 
 nliall bi( lauliil tor tin; tiovouior in ('omifil, by ft.'i.'Ulalio!i I'loai lime to 
 iniii; to ai)|ioini. nllcr, ini'rcn.'-i'. oi diininisji tla* tnnnbcr, jio^ilion oi iiniits til 
 lli(!|iorln and itl:u'f> ol iMitiy On tin; I)l^])(l^t•^« ol'thirt Aoi. 
 
 N. And bo il on.actfd. Thai tlio nnistor ol cMny vossi'l niriviii;.' lioni .■«oa 
 01 cou.ituirto in any port in tliis I'nuinfo, wliollnn lailcn or in ballu.><t, hliall 
 come directly, and bi-loio bulk bo brokon, to Ihi' Cu.iloui Hou.so loi ttie jutit 
 or place ol outry where he arrives, and tlieio ituikoii ri'iujtliu wiitinylo ilie 
 Collecior oi' other propoiollioor, of llu; arrival and Noyuj^ool such vu^■sl!l, 
 
 slaliu'' lu'i nanio, coiintrv and lonnai't!, and, i 
 
 1' Ibili 
 
 tin 
 
 poll 
 
 01 ro'iis 
 
 iiy, 
 
 tlio name and ciuintiy ol tin" ina>tor, tliu country til llio ownor.s, iIm: ninnbt'i 
 of the crew, and bow many aic of iho ctiunlry of Hiicli ve.s'iol. ami whcthi-r 
 hIu) be hulon or in ballast, and, il laden, the marks anil numbt.'r.'s t)!' every 
 j)ackam' and parcel ol' ^roods on boaitl, and wlii'io the sanitr was I.'hIcii, ami 
 where ami tti whom consiuiicd, and wheio any and what mimls. if iuiy, 
 have been nnlatleii ilurinu; the vovaiif, a.^ I'ar as any ot such particulnrs can 
 be known to iiiiu ; antl the niaslur shall Inrtlier answer all Mich (luoMions 
 conctMiiiiii^- the vessel and curiio, ami the crew, antl tint voyaL't', as >liall bo 
 ilemanilod ol biiii by .-^ncli olijcor; and if any ^oods be unladtn bum any 
 vessid bi'lt)ro such rc[ioil bo made, or il tlio maslcr tail to make such iccoit, 
 or mako an untrue report, or do not tinly answer the i|uostion> demanilcil ol 
 him, be shall foileit tin; sum id mu' liunilretl poumis; ami if any ^ootl^ be 
 not reportetl, i-nidi yooils shall be lorleitod, unloss il shall apjiearthat there 
 
 Anil tarrin,'e9 
 in c<Bi! (it'iiti> 
 iioriation l>y 
 iuiitl. 
 
 IVdyUo: Gov- 
 ernor lit Conn- 
 cil to (i|i|ioiiii 
 |)liiLca tii'oMlry 
 ill 111 alter Uie 
 tiiiiac. 
 
 l{i'|ii>rt tti liu 
 MKkIi; liy tlio 
 iim-ler olu 
 vcHfttl arriving 
 troiii Kea ur 
 cuaDtwiav. 
 ConlentH of 
 such llcport. 
 
 was 
 
 no fraiidiilont intention, in w hicli case the maMer shall I 
 
 10 alliiucil 10 
 
 aineml his report: I'rovided always, ti at the (knoinor in Council nuiy, by 
 refinlalion, declare any trade or voya;:o on thtj rivers, lakes or waters, 
 within or luljacont to ihis Province, whether to or from any place within or 
 
 without lliin 
 
 rovuu'o 
 
 to b 
 
 10 a coastinv Iraiic or a coa«tinu voyage wiihni the 
 
 ineani 
 
 11'/ <d' this Ar{, whether such rivers, lakes or wafers, bo or I 
 
 Hi 
 
 ;ot. 
 
 ,'i'oyraphically or bir the iMirposesol other Acts or laws, inland walei 
 
 llUl 
 
 1 all canyimr liv water which shall not b(» ticarrvuiir by sou or coastwise, 
 
 shall bedt!e.mot 
 
 1 to li 
 
 10 11 carryi 
 
 nir b 
 
 in 
 
 anil naviL^alioi 
 
 ami 
 
 the ( 
 
 loveinor in 
 
 Council may also, from tiiuoto time, with rouard to any such ccastiny 
 trailo, ilispcnso with sm-li ol the ro(juirfmt!nts of this section as lumiay 
 deem it expedient or uniH.'cessary to eiitorco ; Provided always, that the 
 necessary ilischarLMnij; ol any ixoods for the purpose of lightomn;riho ve,«-sel 
 in order lo pass any shoal, or ollierwiee for iIk.' sab'ty of such vossid. sluill 
 not bo (loomed an unlawtui landing or breaking of bulk, under this section. 
 
 XI. Anil bo it enacted, That the inaslor or per.'^on in eliaino (A every 
 vessel or carriage, arriving by laial or inland navigation, in any poit or 
 place of tmtry in this Province, fmni any place beyond the limifs nfihis 
 rrovince, and having- any goods iheiein. (wliethor any duty bo 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 bo liable to duly, and any person wlini- 
 soever so arriving and having with him or in his charirc or custody any 
 goods, — shall come ilirectly and belore any such ijoods shall be unhul'ju or 
 put out of his custody lo the Custom House for such port or el.'ice of entry, 
 and make a report in writing (in such foim as nmy be apixiinteil for that 
 purpose by competent authority) to the • ollcctor or other pio[)er ofllcor, of 
 tile arrival of such vessel, carriage or goods, slating in such report the 
 marks and numbeia of every p.ickaue ami parcel ot goods m .such ve.s.^el or 
 carriage, or in the charge and eustoely of such pennon, irom what place the 
 same are respectively brought, and to -vhat place and lo whom consigned 
 or belonging, as far as f.ucli particulars shall be known to him, and shall 
 then and tliero produce such goods lo the Collector or other proper oflicer, 
 ^nd sliall declare that no goods liave been unladen lioni such vessel or 
 
 cirri^ige, 
 
 Piiialty for 
 contra ve nlioii, 
 
 GooiIh not ro- 
 porti'il to be 
 t'lirleiUtl. 
 
 CioviTiiiir in 
 Council may 
 ill dare 
 what !<liall 
 lie a coaslinij 
 voyage. 
 
 What shall bo 
 dtiined inland 
 navig,.lion. 
 t VI • nor in 
 ' iiiicil n)ay 
 ri'ii »i Coast 
 er-. 
 
 I roviso as to 
 lifltcniiig ves- 
 sels. 
 
 Refiort to be 
 iiKiile on iia- 
 lioilaliiiii by 
 lanil or inland 
 liaviifation. 
 Cuntenis of 
 such Report. 
 
 ■iM 
 
 i 
 

 mw,i 
 
 
 I' 
 
 1^ 
 
 if 
 
 i' 
 
 III 
 
 2G 
 
 Cap. 
 
 31 
 
 (Jusloma. 
 
 10& 11 VrcT. 
 
 Forf.tHirn fif 
 
 i^ooilrf tUll.idiin, 
 
 iVc. wilhouL 
 liciri'^ so rc- 
 |i"rt(i!, pcii- 
 jilly llir iiiitriic 
 r('if(>rl, iVf. 
 
 Witliin ulint 
 llmi! (iitrii ■! 
 .•^liall I"' iiiauO 
 by son or Irom 
 any ))l:icr oul. 
 oftlicProvincp. 
 
 Hy in laiul i\a- 
 
 vinalion, or by 
 
 lainl ill clfclicJ 
 
 vcsscln. 
 
 In iiiub'clvi'il 
 
 vessels. 
 
 Hill of entry 
 inw.inl.^ or 
 outwarilH. 
 JJiililieatO!;. 
 
 I'arliciibir; 
 rcijuiri'il. 
 
 Duties to bo 
 piiid down un- 
 less till' iTilods 
 lire w.in - 
 Jion-ed. 
 Warrant for 
 unladinir. 
 Pcr.iiit II re- 
 el III red. 
 .For want i\'i 
 rndy i;oodfJ 
 jiiay Ik! tj'ken 
 to the ware- 
 JioiHe ; and 
 yoiil if duties 
 be no! paid 
 witiiin a ee • 
 tain tune. 
 I'roviso as to 
 •roods not iji- 
 lendeil lo lie 
 landid at ill.- 
 first [lort the 
 ves-el makes. 
 Where tiie 
 entry th;dl be 
 completed. 
 
 Eiitrv inward:- 
 by bill of -iirht 
 how and in 
 vhat ea? s 
 made. 
 
 carriiip'o, or have been put out ol liis possession, belweou tlie time ol his 
 cuiniii^f within llic limits of this riovinco and of his making' siicii report and 
 di.'cliuution, and shall i'lUther answer all such (iii(";i;ons ronctMiiinir .such 
 vessel cairiacio oi gcjuils, as shall he doiiiaiided of him hv sucli ColJi'ctor or 
 Oilieer; and ft any i^oods hi; nnUiden liom such vessel or can iai^e, or put 
 out of the custody cf such inaslcr or pcisoa, before sucli repoit shall U". 
 i.iad.', or if ;.uc;a mask.T or p.'Jison i-il lo make such report or to produce 
 .such uood:-, 01- shall make ;m untrue rcpoil, or sludl uot truly an,s\ycr ihe 
 (|iicsti")iis(Unii:inded of iiir.i, he sliall for eacii or any such oli'ence forfeit the 
 siii:i ol (Uie liinidu'd iiouuds. a;id if any such yonds be not s,, rejiorlcd and 
 pi-!duci/d,or if the ni;irl>.> and uiunhcrs (d any jiackauf; do not a.'^rce with the 
 rt.'porl made, such L;-oods n\: p;icka.^e shall ba iorfeilod. 
 
 XII. And bi! ii enacte.i, That every Impor'.er of any goods by sea or from 
 without this I'rovince shall, within five days alier the arrival of 
 
 any place witlioul this rrov 
 the iinpoiliu:; vcsscd make d 
 s:une ; 
 docked 
 
 i\r. entry inwards (d suci 
 
 'ood 
 
 aiK 
 
 the 
 
 !id every importer of auy u;oods impoittid by inhuul naviij;alii)ii in a 
 vt.'SHclol one bundred tons buithenor more, shall, within iv/o days of 
 
 Ihe .arrival of the iulporlin^' vessel, make du(f (uitry ituvards of .such ijcood 
 and laud ihii same, niid every iinporbn- ol ;iny ooods imported by in kind 
 iavi;;-aIioii in any unde(dc(\l vessel or in any vessel ol less than one luindred 
 
 shadl, v.'ithin twenty-four hums after tlie im- 
 
 lons biirtlii'ii, 
 
 or by 
 
 jiortatioii of such :;oods, make due entry inwards of such ^^oods, and pro 
 
 peroliicer; And llu! person entering any goodfi 
 
 (luce 
 
 lie 
 
 :anie lo the pro 
 
 ■ivliellier juwaiils 
 
 O! 
 
 ici-r, 
 
 I 
 
 or outwards, shall deliver to the Collector, or other proper 
 of ihc entry ihereof, in sncii form as shall bo appointed by 
 
 oomi'eiei 
 
 it aulluirily, fairly written or printet 
 
 or i)ai 
 
 ,,].. 
 
 wiitten or partly 
 
 primed, and in dujiiicale, containing the name cf the importer or exporter, 
 and if im])oricd or expoite<l by water, the name of the vessel and of the 
 jnasier, and of the place to or from which bound, and of the place within 
 
 •< aiu let be nnladini or laden, and the dcscrijition of 
 
 the p 
 
 :)rl wliere the uitoc 
 
 the goijds, and the marks and numbers and contents of the packages, and 
 th'! piac(! from or lo wliich the ^oods are imported or exported or carried, 
 and slating whether such place be within or without the limits of this 
 rruvince; and, u^dess the goods are to be v/arehoused in tlie manner by this 
 \ct provided, such por.smi shall at the same tii.i^-. pay down all i';itie> due 
 
 upon all iioods euleied inwards ; aiu! llu; Collector, or otiu 
 
 ■proper oOicer 
 
 hall immediately thereupon grant his warrant for the unlading or lading of 
 such goods, aiid grmt a permit for ihe conveyance of the san'O fnrth.er into 
 the Province, if so required by the importer; and in default of such entry 
 
 1 landing, or production of such goods, orpayment of duty, it ,- 
 
 in 
 
 iiwlul 
 
 hail 
 
 ir tin: 
 
 0\\ 
 
 icers of t.aisloms lo convi'T such iroods to the Customs' 
 
 \V 
 
 iireliiiii.- 
 
 and if sucii goods be not tlulv entered and the duties due 
 
 tiiereon naid witiiin three months from the dale of such warehou 
 
 1 01 
 
 2\\ 
 
 ler wi 
 
 til all charne.s oi' removal and warehouse rent, tiie ?; 
 
 ;ine s 
 
 sing, 
 had b 
 
 iciion to t'ne highest bidder, and tlie prooeeils thereof shall 
 
 lid by pnbli 
 m; applied lir.-l to tlu; jiayment of duties ami cliaiges, and the overpl 
 
 us, it 
 
 nv, after ■ ischamiug the \ess 
 
 lien, shall bo paid to the owner of tin 
 goo.ls or ;o his lawful agent : Provided alsvays. that if any good.- be brought 
 in any decked vessel, from any place out of diis Province to any port of 
 ( iitrv iherein and not landed, but it be intended to convey sucli iiood.-- to 
 
 . im 
 
 le other porl in this I'rovince in die same ve.-isel, ihere lo be I 
 
 anded 
 
 ihen the duty shall not bo paid nor the entry completed .at the liivt port, but 
 
 lie 
 
 porl 
 
 where the goods shnll be landed, and to whicii they shall bi 
 
 eoiiV(!ycd accordiiioly, imd 
 pree.uitious for con 
 
 ier such regulations and with such .-ecuritv 
 11 ' 
 
 or 
 iipliiiiice willi the n>quirenienls of this Act, as 'the 
 ChiverMdr in Council siiall frr-ni lime lo time appoint. 
 
 A II I. .'vnd be it enacted. That if the importer of any goods whereon a 
 ^h\\^■ (id vali)reh' is imposed, or the pL'r.soii aiilhoiizod to make the decla- 
 ration rerjiiired wilh it-gard to sneh i.'-oods, .slmll make and snb,scribe a 
 decIar;i!ion b'^i)re the Cidlector or other proper ofiicer, that he cannot, for 
 want of bill information, make ])erfect entiy thereof, it shall be lawful for 
 sui:h Collector or olili'ev to cause such yoods to be landed on a Hill of Si'^fit 
 
 Tor 
 
11 VrcT. 
 
 I*! 
 
 time ol his 
 I report anil 
 iiin:^ such 
 rolii.'rtor or 
 iage, or put 
 It fc.hull U 
 lo j)rodueo 
 ;ui,--\ver iho 
 ! lorfcit thft 
 'jxirU'il ami 
 .'t! witli iht! 
 
 ivd or iroiii 
 ; arrival of 
 1(1 laiul the 
 galioii ill a 
 wo (.lays ol 
 nch goods, 
 by inland 
 K' hundred 
 ir the ini- 
 ;, and pro- 
 any goud.-3, 
 h(;r pro])er 
 pointed by 
 n or partly 
 r exporter, 
 and of llio 
 aco \vithiii 
 cription of 
 age.s, and 
 or carried, 
 lits of this 
 Jer by this 
 'iitie.-. due 
 ler ollicer, 
 r lading of 
 iirther nifo 
 uch entry 
 t shall be 
 Customs' 
 Inties duo 
 rehousing, 
 e bhuil he. 
 3reof shall 
 I'orplus, if 
 ner of the 
 30 brought 
 iiy port of 
 h good;? to 
 be landed, 
 t port, but 
 y shall bo 
 ecuritv or 
 
 as 
 
 tl 
 
 10 
 
 .vheroon a 
 he decja- 
 bscribe a 
 •annoti for 
 lawful for 
 llof Si<T;it 
 ■for 
 
1847. 
 
 for the pack 
 given, and t 
 in the piesei 
 oftho Custo 
 otiicer, and 
 ot'lhe Collec 
 the Coilcctc 
 engaging to 
 such Collecti 
 pleting a pei 
 shall be takt 
 dealt with at 
 
 XIV. Am 
 appli<"ation t 
 of any other 
 so applying I 
 such applic; 
 authority, to 
 performed I 
 of whom the 
 as fully as if 
 cipal. 
 
 ^ 
 
 XV. And 
 
 goods import 
 tale, guage o 
 bo the invoic 
 ported with t 
 porter or his 
 ■^ the value for 
 ^^ shall irnnied 
 Customs the 
 prove th(! val 
 in the follow. 
 
 " I. A. B. 
 
 |**pro(iiK'od h 
 
 " contain) ll 
 
 " ud valorem 
 
 *' am the irn] 
 
 '• Witness 
 
 " The abo 
 I 'May of 
 
 JWhich decla 
 
 l^vrilten, on l!i 
 
 le hand of tl 
 
 Isenoe of the i 
 
 ]plact> (if eiitr 
 
 Itlie addition ( 
 
 jahvays, that : 
 
 |svi!:h articles 
 
 the ])lafe w 
 
 clos may 
 
 ^loiniiiated ai 
 
 act, whenevi 
 
 ich persons 
 
 Mlicer, what 
 
 ihe same we: 
 
^ 
 
 1847. 
 
 Customs. 
 
 Cap. 31. 
 
 27 
 
 for the packages and parcels thereof, by the best desci-iption that can be 12 V. c, 1,27 
 
 n-iven, anil to be seen and cxatninod by such person, and at liis expense, 
 
 in the presence of the Collector or piiiicipal otiiccr, or of such other ofherr 
 
 of the Customs as shall be appoinied by the said Collector or otlu-r proper 
 
 otlicer, and to be delivered to such person, on his dc])o.<ilini^^ in Ihe hands 
 
 of the Collector or officer such siiin of money as shrill, in l!ie judi^ment of Dnosit of 
 
 the Collector or ollicer, be fully suliicient to peiy the (h.ities tliercon, and money for 
 
 eiiira^iing to make perfect entry thereol, within iitinn; to be appointed l.iy duly. 
 
 such Collector or oflicer ; and in the event ol any such importer not com- p . • 
 
 plating a perfect entry -within ihe time so ajipointed, the money so deposited ■Jl^w"'"/' 
 
 shall he taken and held to be the duty aeernitii^on such yoods, a)i'l t-hal! be lil-'not mai'ln 
 
 dealt with and accounted for ;:ccoiilin': 
 
 ■'v, 
 
 ns *ti|iulateil 
 
 \1V. And be it enacted. That wlienevcr any person .'^hall niakc any Written au- 
 application to any ofhcer of the (Justoms to transact any business on behalf tjiority ofany 
 of any other perscni, h shall be lawful lor such olllcer to rt.Hjuire of th(! ])erpon n!,n;nt may he 
 so applying to produce a wriltcn authority fiom the person on whoso behalf rtquircJ. 
 such application shall be made, and in default of the production of such 
 authority, to refuse to transact such business; and any actor thini;j done; or The acts of 
 performed by such a<!:erit .«hall be binding upon the jierson by or on behalf th.o mrrnt sliall 
 of whom the same shall be done or periormed, to all intent-i and purposes, l)iiiil "the prin- 
 as fully as if such act or thing luul been duue or performed by such prin- cip-'^l- 
 cipal. 
 
 XV. And be it enacted, 'i'hat in all cases wliere the duties imposed upon yy •-, i>,, 
 {roods imported into tfiis Province are charged not according to the weight, rnlcaled bu 
 tale, guage or measnre, but according to the valne thereof, such value shall 12 Vict, 
 be the ii:voice value of tlie goods at the place whence tl;e same were im- c.//). 1, Sec. 1, 
 ported willi the adtlition of ten pounds per centum thereon; and the im- 
 porter or his known agent or clerk shall, in the Hill of KuUy thereof, state 
 the value for duty of such goods respectividy calculated as aforesaid, anil 
 shall immediately produce to Ife Collector or other proper officer of the 
 Customs the oriirinal invoice (if any there be) of such goods, in order to 
 prove the value of such goods, and shall make and subscribe a ileclaratiou 
 in the followini'- form : 
 
 i mm 
 
 
 i r wt 
 
 'it 
 
 " I. A, R. of (h) ileclare thai the invoice {or invoices) now 
 
 '"puiiiuced by me is (or are) just auil true, and that it contains (or they 
 
 J...,..,,^ ,^^r .^j ...V^ .,.• y^:, ^^.^y j^,.„ ...... .,..,., ...,,, ...,.v ,. V .^ 
 
 "contain) the exact particulars anri true prices ofthear 
 '•(/J valorem duly and mentioned in llic annexed Bill of]'" 
 
 irticles subject to 
 
 - J „ uitry, and that I 
 
 " am the importer (o/- the agent or clerk of C. D., the importer) tiiereol. 
 I. wT'.i — 1 1 ii,., ' .1.,.. „r 
 
 ' Witness my hand the 
 
 (.lay 
 
 " The above declaration signed at 
 I" day of in my nresence. 
 
 E. F. 
 
 of 
 
 " A. H. 
 
 this 
 
 Collector, 
 (or other proper officer. 
 
 IWliich declaration sh;dl be wiillcn or printed, or partly printetl and pailiy 
 
 jwrilten, on the Dill of iMitry of such articles, and shall be snb.scribe(l wilii 
 
 le hand of the importer thereof, or his known agent or clerk, in the pre- 
 
 Isence of Ihe Collector, or other piopm- ollicer of the Customs, attheporlor 
 
 jplace of entry, and tlie coist so declared .'^hail, if not disputed by him, witli 
 
 |the addition often ]ier centum as alon'said, b(;lhe vaUie for duty: I'rcjvided 
 
 lahvays, that if it shall appear to the Collector, or otlier proper oflicer, that 
 
 |sii(di arti(des have been invoiced below tin; real and true value thert^, at 
 
 the |)Iace whence the same were imported, or if there be no invoice, the 
 
 larticles may in such case be examined by two competent persons, to bo 
 
 pioniiiiated and appointed from time to time by the tiovernor in (-ouncil, to 
 
 act, whenever neod shall be, as such examiners at the port or place ; and 
 
 fuch persons shall declare on oath, before the Collector or other proper 
 
 I'tficcr, what is the true and real value of such articles at the place wlience 
 
 [the same were imported, and the value so declared on the oatli ofs'jch 
 
 persons 
 
 M 
 
 S! 
 ! - 
 
 ■ f; 
 
28 
 
 Cap. ;;i 
 
 ( 'hsI, 
 
 OIIIS. 
 
 10 it II Vkt. 
 
 K' t 
 
 ])prsoii'i with ilii! addilicm ol tea per cuntuui lliuiyun, .shall liu ilccined (o In- 
 tlio truu and roal valuu ol .sach arliclod lur duly and accoidiii;:; to uliicli lli.' 
 (Iiitie.s imimscd thoieuji .-^lialJ Lo clrargcd and paid. 
 
 Collector may XVI. And he il enacted, Tliat il ishall be lawliii Jor llu; Colluelor ur \no 
 require t'urtlicr per ollicer ol' ('ustoiiis to ie(|uiic ironitlie iinpoiler (oi iVoni liis aifent) di 
 l)roof to his any i,Mod,s ciiaived willi tlnty, or conditionally exempted lioiii duly, or 
 exempt tiieielVoni niider lhi.'< Act, befoie admitlini: the tsaid ;j;ood.s to entry, 
 .such I'uithei- proof as lie may deem nece.s>ary, l\v <'ath oi declaration, pro- 
 duction of invoice or invoices, or bill.s ol' ladiui^ or iillier\vi,se, that >uch ifOod^ 
 aie properly described and rated lor duly or come jjroperly within the 
 )neaiiinir of .such exemptions. 
 
 satislactiiin 
 that jroods are 
 properly cn- 
 terreii, &c. 
 
 XVII. And be II enacted, That any ])acka>re of \viiicli tlio importer or hi., 
 auenl .shall declare the contents to be unknown to liiin, may be opened and 
 
 Packages of 
 
 wliicli the con- • i ■ i ,-> n ^ ,-v.t • i - - c , 
 
 tents are un- Pxamnied by the Lolleclor oi other jiroper (Jllicer m Mie presence oi .such 
 
 known may bo importer or agent aiul at the expense of the imporler, who shall also bear 
 
 opened. ' the expense of rc-packing. 
 
 Goods not cor- 
 responding^ 
 with the entry 
 to be forfeited. 
 
 Suspected 
 pakaiies may 
 be opened. 
 Conditions. 
 
 Abatement on 
 jfoods imported 
 liy water and 
 damaged. 
 
 How ascer- 
 tained. 
 
 Remuneration 
 to be allowed 
 to the Mer- 
 chants asccr- 
 tuinin^ such 
 abatement. 
 
 Return of 
 duties on 
 
 XVI II. .\nd l)e it enacted, That no entry nor any warrant lor the landiii- 
 ol any ^oodcs or for the taking of any goods out of any warehouse (as hereinaflei 
 provitied,) sliall be deemed valid, iinle^ the particular.s ot the yoods aiul 
 packages in such entry or warrant .shall correspond with the particnhir.s ol the 
 goods and packa:res purporting to be the same in the report of the vessel, 
 or other report, (where any is required,) by which the importation or entrv 
 thereof is authorized, nor unless the goods shall have been properly des- 
 cribed in sucli entry by the ilenominations, and with tlie characters and 
 circumstances according to which such goods are charged with duty, ci 
 may be imported : and any goods taken or delivered out of any vessel, 
 or out of any warehouse, or conveyed into the Province beyond the port oi 
 ]ilacc of entry, by viitue of any entry or warrant not corresponding or agree- 
 mgin all such resj)ects, or not properly tleseribing the same, shall bedeemcii 
 to be lioods landed or taken without due enliy thereof, and thall be forfeited; 
 and it shall be lawful for the Collector or proper oUicer, after the entry ul 
 any goods, on suspicion of frauii, to oj)eu and examine any packa<^e of such 
 goods, in jiiesence of two or more credible witnesses, and if upon exami- 
 nation the ."^ame should be found to agree witli the entries, they shall he | 
 repacked by such Collector orproper oliicer, at the public cost, but otherwise 
 they shall be forfeited. 
 
 XIX. And L)e it enacted, That if any goods imported by water on which | 
 duties are made payable by this Act, shall receive any damage by water vi 
 otherwise during the course of the voyaire, alter such g-oods shall liave bet;i I 
 hid(Mi or shipped, nnd before the same shall be inr'^1 ipi>ed or discharge; 
 fronr the vesstd in which they shall be imjiortcd into this Province, or froir. 
 any vessel or craft into which the saiil goods may have been transhippeil 
 lor the purpose of being convcyeil to the port of destination, so thai the 
 owner or owners thereof .shall be prejudiced in the sale oi such goods, tliM 
 Collector or propel olhecr of the Customs at the phic; wheie the same sluili 
 be landed, sliall have power lo choose three disti;terested merchants, c:- 
 perienced in iIk; v;ilue of such goods, who. or any two of them, upon view-l 
 ing the saiTie, shall certify aiui declare, what dainaue such goods liave] 
 received, or bow much the same are lessened in their true value by sue:: 
 damaae. in relation to the duties imposed on them, and thereupon sucii| 
 oliicer shall, and he is liereby authori/ed and required to make or repay al 
 proportionate allowance to the importer, by way of abaieraent of the dutie>| 
 due or jiayable, or which shall have beeti actually paid 'jpon tlie same ; aiijj 
 the fniii merchanty shall be allowed in remuneration (or such valuation ntf 
 tlie I'iscreliou of . such ofFicer, a sum of not less than tep shillings nor mort"! 
 than fifty shillings for each merchant, and such remuneralioii shall be paiJl 
 by the owner or owners of such goods. 
 
 XX. And be it enacted, That when any vessel shall be entered at tlio 
 Custom House ai any port in this Province, on board of whicli there shalll 
 
 be 
 
11 \l(T. 
 
 wliicU llic 
 
 ■Aox ur ])ro 
 s agent) (i! 
 1 duly, iir 
 .Is to eiiliy, 
 ration, pro- 
 ^ucli goods 
 within tlie 
 
 loiter or liis 
 :)penetl and 
 ice of such 
 II also bear 
 
 the 1 and in- 
 ; hereinafter 
 e yoods auil 
 julfirs of the 
 
 the vessel, 
 ;ion or enliy 
 roperly des- 
 aracters ami 
 ilh duty, 01 
 
 any vessel, 
 [\ the port K 
 lig or agree- 
 I be deenitii 
 be forfeited; 
 llie entry ol 
 icage of such 
 upon e.vanil- 
 hey shall be 
 )Ut otherwise 
 
 I 
 
 ter on \vlii<'li 1 
 ! by water o: 
 ill have bee;! 
 r dijschargei 
 ince, or froir. | 
 
 transhippeii 
 , so that the I 
 oh gooils, llif I 
 )e same shuli 
 erchants, (.";■ 
 I, upon view- 
 1 goods have 
 aine by sue!'. 
 sreupou suciil 
 ce or repay a | 
 : of the duties 
 he same ; audi 
 h valuation ft! I 
 ings nor morel 
 
 shall be paid I 
 
 I 
 
 H 
 
 inlered at tliel 
 
 ih there shall I 
 
 bel 
 
1817, 
 
 be any juoods, 
 
 any duty has 
 meichfiii(li/e 
 such vessel, ( 
 iheii, (Ml pioo 
 witnosiics, be 
 (whicJi oath 
 aihninifter,) 
 (specilyiiig tl 
 liu! same, the 
 clestroytHl, .sh, 
 owner or his 
 
 \\(. And 
 
 Act iiii being 
 potjc for whic 
 the sale there 
 duties payaM 
 11 siicli thji 
 and dealt vvm 
 
 XXII. Am 
 
 accord i 1 1;^ to t 
 made for tan; 
 lalioii made I 
 oi'iixinal iiivoi 
 collect nesK th 
 shall be dedu 
 I ances aforesai 
 in Council sh 
 
 XXIU. An( 
 
 i Polls for the j 
 ville, Chipper 
 Haniilloii, He 
 I'rescolt, Que 
 I'oits and plui 
 appoint to be 
 
 XXIV. Am 
 
 L'oods into thi; 
 
 jvily by his o: 
 
 Isamc goods, < 
 
 |I)ond tor the \ 
 
 I'O liable, ami 
 
 L'ard to the sa 
 
 iliity to whic] 
 
 ■cither case oi 
 
 litiid in sneh \v 
 
 |l>e from time 
 
 not being repi 
 
 [iind subject to 
 
 I the wareho 
 
 nndtaliinix ofi 
 
 K'pack or mal 
 
 Ihf preservatii 
 
 lampies withr 
 
 pder the ami 
 
 lilher warehon 
 
 uie salisfactioi 
 
 Bouse, under 
 
 'i<'Pr of Cnst 
 
 titislartion, av 
 
■'I ■ 
 
 1817. 
 
 Customs. 
 
 Cap. 31. 
 
 29 
 
 be any goods, on wliicli any duty has boen levied or collected, or on which gooJs lost hr- 
 ;iiiy iluly has been deposited, and that thiMyattor the said goods, Wiire;-. and fore lan.lin-^; 
 merchandize shall bo lost, or destroyed be lore the same shall be landed Irorn on whui coTi- 
 
 siicti vessel, or Irom any vcscJel or crafl ennployed tJ) ii;>hlen gucli vessel , 
 ihcn, on proof being made on tlie oath of one or more credibk- wiiness or 
 wilnosses, before the Collector or pioj)er oliicer of tiie Cusloiiiei at tlie place, 
 (which oath such Collector or oflieer is hereby authorized and required to 
 iiilmiinster,) and to his siitist'action, that such goods, or any part tiiereof 
 (specilying the same) have been so lost or destroyed, befoie the landin;^ of 
 llie same, the iluties on the whole, or the part thereof so provtni to he \ot\ or 
 ilcstroyeil, shall, if liio same have been paid or deposited, be returned to tho 
 owner or his aiient. 
 
 (lilions to bo 
 obtained. 
 
 $. 
 
 \\\. And be it enacted, That all p;()ods, exempt from duty under this 
 Act ai! bfinij importeil for the use of Her Majt'sty's Troops, or for any pur- 
 pose for which such uoods maybe imported free of duly, shall in ease of 
 the sale thereof aitei imi)ortat:on, become liable to and be eharjfed with the 
 duties payat^'e o" (• i,'"oods on their importation for oilier purpises ; and 
 if such dm bt; 'laul such i.'oods shall ?"eiteil and may be seized 
 
 and dealt w.m accu. .gly. 
 
 XXM. And bo it enacted, That in all cases wdicro duties are charged 
 accordin;^ to the weight, tale, ^i-iage, or measure, such allowances shall be 
 made for tare and draft upon the packagtvs as shall be appointcil by regu- 
 lation made by the (Jovernor in Council : I'rovided always, that when the 
 original invoice of any goods rIuiII be produced, and a declaration of tlio 
 ! correctness thereof miKJe as aforesaid, tho tare according lo sucii invoici" 
 shall be deducted from the j^ross weight of the goods msteail of the allow- 
 ances aforesaid ; subject, however, to such further regulation as the Governor 
 in Council shall fiom time to time make. 
 
 XXill. And be it enacted. That the following I'ortsshall bo Waie;iou5eing 
 [Ports for the purposes of this Act, viz :— Amherstburgii, Belleville, l!iock- 
 
 Crown {roods 
 and others ex- 
 empt cil from 
 duty, to ho 
 liiit)k' to duty 
 if sold. 
 ForlViture if 
 dulirs ho not 
 I III id. 
 
 Allcwanco for 
 tare, &c to be 
 fixed by Gov- 
 ernorin Coun- 
 cil. 
 
 Proviso : 
 where real 
 tare is known. 
 Proviso. 
 
 What shall bo 
 warehousing. 
 } orts. 
 
 iippuiut to be warehousing pol■t-^ 
 
 XXIV. And be it enacted, That it shall be lawful for the inipoiter ot any 
 L'oods into this Province to enter th(> same lor exportation, on giving secu- 
 rity by his own hand with one snflicionl surety for the exportation of the 
 Isamo goods, or to wjtiehonse the same on giviiiLi: such security by his own 
 Ihond tor the payment of the amount of all duties to wiiich such goods shall 
 Ihe li;dile, and the perhamancc of all the requirements of this Act with re- 
 luard to the same, tlie jjenally of ^uch bond being double \\\o amount of the 
 Idiity to whi(di sneli goods are subject, witlionl juiyinent of any duties in 
 jcitlier case on the first entry thereof, at sncli ports or places as aforesaid, 
 TJUid in such warehouses, and subject to such rules anil regulations as shall 
 ||i0 from time lo time appointed by the Governor in Council in that behalf, 
 Jiot being repugnant to this Act, and, ditring the regular warehouse hours- 
 liind subject to such regulations as the Collector or proper otiicer of CnstouiS 
 Vl the warehousing ports shall see ht to adopt, (as well (or tlie carryin:^ 
 nnd taking of such goodt!f(>ti\e warehouse as for other purposes.) to sort, pack, 
 Icpack or make such lawful arrangements respecting the same. In order to 
 jlif preservation or leg;il disposal thereof, ;ind to take therefrom moderate 
 bmplps without present payment of duty oi cnliy, and to lemove the s^ame 
 jinder the authority of tlie said olliccr, from such waiehou.'^ing poit to any 
 Ither warehousing port in this I'rovince, under good and suflicient bonds to 
 yie satisfaction of such oliicer, or upon entry at any frontier port nr Custom 
 House, under the authority ami with the sanction of the Collector or chief 
 Itricpr of Customs at such port or Custom House, and under bonds to his 
 lutisl action, a'ul subject to su(di regulations as may he made in that belialf 
 ■ by 
 
 Good.-? may bo 
 entered for 
 exportation or 
 wareliouHed 
 without pay- 
 ment of duties, 
 suhJiTt to 
 regulations of 
 Governor in 
 Council. 
 
 Sorting' , Sac, 
 
 !s'.am[)les. 
 Removal. 
 
 Passing on- 
 wards from a 
 frontier port. 
 
80 
 
 Cap. 31, 
 
 Ciisfohifi. 
 
 U) & 1 1 Vici. 
 
 
 Proviso : all 
 
 {{nods III lip 
 cicarrd witliin 
 two yt'iirs. 
 J'ixcciilioii. 
 
 OtlicrwiHcllicy 
 may he sold. 
 
 Warclujuso 
 Jti'iit. 
 
 Wliolo paka- 
 <lta may lii' 
 .■iliaiidoncd for 
 dutitrf. 
 
 Goods takon 
 out (or rx|iort- 
 atioti and vv- 
 laiidcd, iVc, to 
 lie lorlt'itiHl, 
 
 To what dii- 
 tirs sioods la- 
 Lvn i>iit ol 
 Warclinusi! to 
 rcinaiii lialilo. 
 PrcHint ap- 
 jioiiitiiicnts I'F 
 ivureliousi's to 
 remain valid. 
 And also oxist- 
 ing llondn. 
 Duties on 
 goods lu'rr- 
 aftor ware- 
 housed, when 
 taken nut. 
 
 Catlle and 
 suiiie may be; 
 Flau;;hterd, 
 «!te.. and j^raiiJ 
 i;round, in 
 honil. 
 
 Iliulcr retrula- 
 tions to Iv 
 made by the 
 fiovenior in 
 Council. 
 Pro\ iso as l<» 
 flour and meal 
 and I'lovisions. 
 ProjH'rly in 
 l)on<i huw to 
 be tvansrer- 
 able. 
 
 liy the (iI(ivt:riior in roinicH, to pass Piich irnmU r)n to any waiohousliijr port 
 ill ;iny nlhcr part id' this Piovinfi^ : I'roviiit'ii always, thai all sucli fXtunU 
 .shall lie liiiiilly cK'arcil, citluM- lor cvpuriiitioti or homo foiisiiniplioii, withi'i 
 two years horn liio ihilc oi tho lir-<t I'litiy anil warcdioupiny thertHd (imiKm 
 Mich Collwtoi- or pn)pcr oliicer shall si'o lit to extend tho lime,) uinl m 
 (lel;nilt thcreul it shall bo lawful tor siioh ollicer to sell siioli ^ooil.s for the 
 payrnout lirsl ol thiMiutios and .secinidly of tlie waiohoiisio rent ami otlntr 
 olniiuos, and the surplu.'', if any, shall Im> paid to the owner nr his lawiui 
 a^'-ont, and tin^ Collector or proper ollicer sinill have lull power to cliur;.^' (ji 
 to autliorizo the occupier of the warohonso to oharj^t a lair warehouse lenl, 
 >Ml)jeel to any reiridatinii made by the (lovenior in C'eiincil in that bohah ; 
 I'rovidi.'d al-o, that tin? importer nniy abaiidnn any whole packages lur 
 diilies, withoiil I'ciii'j liable to pay any didy on the saino. 
 
 XXV. ,\!id be it enacted, That if any goods entered to bo warehoused 
 shall not bo duly '-arried into and deposited in the warehouse, or s-liai! 
 altt.TWards bo taken ont of the waivhoost! without due entry and elearaiiei-, 
 or having been entered and cleared lor exportation from the warehouse, 
 .shall iiol t.>(j iluly caiiied and .-^hipped, or ot'aervvise conveyed out of this 
 Province, or shall be afterwards ndanded, solil, used or brought into lliis 
 Pniviiico, v/itlioui the permi.-.^ion of the pio))cr otlleer ol the Custotn.s, sinj'i 
 goo.i.s .shall be forfeited, 
 
 XXVI. Provided ahv.iys, and be it. enacted, That all goods winch shiill 
 have been warehonsed beJoro this Act shall eoinc; into lurce and eth.'ct, and 
 shall remain so warehoused alter that time, shall, it taken out of tho wan;- 
 lH)u,-e for consnmplion in this i^'rovince, be subject to the duties to wliich 
 such goods woidd be subJL'ct if they were then importeil into the Province, 
 and not to any otiier : and all aiipoiiilrn'Mits of warehouses for the Avare- 
 housing id' ;.;uods made under the authority of any other Act in force befurn 
 tiie coinmencemeul of this Act, shall coidinue in force as if tho same had 
 been made I'lidcr the authority of this Act ; and all bonds given in respeet 
 of any n'oods warchousoil or entered to bo warehoused under any Act in 
 force at the time of the cominencomenl. of this Act shall continue in foicu 
 lor the piu'poses of this Act : and that a!l Goods taken out of warehouse at 
 any lime hereafter shall bo subject to the duties to which they would I'o 
 liable it then imported into this I'rovmce, and not to any other, 
 
 XXV'II. Aiul be it eiineti'd, Tiiat it shall be lawful for the importer nf 
 any c.dlle or swino to slauglner and euro and pack tho .^ame (or if such 
 cattle (u- swine should bo imported in the carcass, to enre and pack the 
 same) in bond ; and for the impmtor of any wheat, Fuaize or other grain. In 
 griiu! and puck the same in b(.nd ; i)rovidcd su h slaughtering, cnriiic, 
 grinding and packing: be done and conducted undo smdi re^Milations aiul 
 ii'.-uicliou^ as tlie Governor in Council sliall Irom time to lime make for 
 this piiiiKist; : and the said regtdations may extend to tho substitution o! 
 iu'et and ()ork, dour or ineal, in ipiantilies eipiivalent to the produce of sucii 
 cattle and suine., wiieal, luai/.e or uther giaiii. 
 
 XXVIII. Provided always, and be it enacted, 'I'h.nt tho jiropertv "^f aiiv 
 ou.'> or moie pare,;! or parcels ol any .goods so wareh()Uj.ed sha'i lie trai;?- 
 ttuablo irom [larly to paiiy on a h!))tft fulc bill of sale, on which there shall 
 be a witleii agremnent signed by the parties, or a written contract of sale 
 made, executed and delivered by a broker or other per.^on le;:a!lv anthori/ed 
 for or in beltalf ol' the parties respectively, and tho amount of the price 
 stipulated in tlie said aL;-reeineut or conlraot saall have been actually paid 
 Pron^iT or secured to be paid by the purclia.ser : and any such sale .shall be valid, 
 
 transfers 1,1 lie ,ilthoii;:li su.di goods shall remain in such warehouse, provided that a Irans- 
 eiitered bv the I'er of such u'oods, accnrdiim to such sale shall have been entert?d in a book 
 C.lleeior in to be kept for that purpose by the Collector or other proper oUiccr of the 
 a book open to (_•„,{(„, 15,^ who is hereby required to keep such book and to enter such 
 the public. transfers, with the dates "thereof, upon application of the owners of the 
 goods, and to produce such book upon demand made ; and upoa such sale 
 
 it 
 
l-f 
 
 ill 
 
inn. 
 
 it Rllilll lio I 
 by iho bun 
 ir.il over i 
 
 bond was ;; 
 boiiiltT ol' ,si 
 the «f.vtoiit ( 
 ol' wliolo 
 Hiii'li irooil.' 
 itiereotl'on 
 
 XXIX. ; 
 
 tion aiithoii 
 ;il(!i« waste 
 but, siibjorl 
 uny;iiially v 
 
 XXX. A 
 
 ail ^'ooilsj 
 uficr hindin 
 exainiiiatio 
 of the saint 
 Wt'igiiiuL'', 
 ali (itlier c'\ 
 to cany tlii 
 iiiiporter ol 
 
 XX XL . 
 
 wail Is fror 
 PI! any voy 
 lotliu CoHc 
 tlie destiria 
 if British, 
 touiitiy of 
 coiiiitry of i 
 bring ami d 
 under his I 
 shippers a 
 of the [)ack 
 declaration 
 can be kn< 
 from any 
 on any voy 
 ni bailasl 
 or other | 
 vessel, an. 
 {■i-.allbede 
 oilier prope 
 iriastiT a e< 
 cniitainin;; 
 laden there 
 be ; and if 
 shall deliv 
 ilemaniled 
 
 WXII. 
 
 eiiiered, or 
 housed, or 
 \\au;li()n>;e, 
 Hsi!, or for 
 ciiiisidered 
 the ease ii 
 .-hall and n 
 case mav I 
 
inn. 
 
 Ctfsto/iis. 
 
 Cu|). 31. 
 
 .31 
 
 i[ rIiiUI 1h) lawful for llic piopriv oflicDr to lulmit fnsuli Fociirity to bo givt-ii 
 
 liv iho baiiil of tli(> new propnuioi- ol eurli j;o«uls or jiltjou hrivin;;' llio oon- 
 
 tr.)l over tlio Himie, (wiili his .siitliiMciit suruly, in ciise*! wIumo iiic formur 
 
 buiiil was ijiviMi Willi siiroly,) and to ciuiet'l tlii! boiul :j;ivtjii liy iht) oiiginal 
 
 tmiiikT of .sKiJi f^nuiU, or to nvoia-aito liim (aiiJ his Kiimty if any ho iuul,) to 
 
 t'lu nxtoiit of the fro.sli scciiriry so t,'iVL'ii ; I'loviiloil that slicIi miIo sfiali ho t'roviso; salcn 
 
 (if wholo iKicicagos only; luul ttio party l)eiM'^' the propiietor of any !'> l'" only ot" 
 
 Hiii'U tfoods lor iho tiiau lioin;^ siudl tliini be deoimul to bo tlie importer whole piiclv 
 
 diereof for the pnrposos of lhi» At;l. 
 
 aifca. 
 
 XXIX. And be it enactoil, 'i'hat llio Govornor in Council may by rcj,'nla- Allowanco for 
 ti'Mi anthorizc! snoh allowanco to he uiudo for Icakaiii;, iiatnral and unavoid- i,.;iku"'u &c. 
 ah!i* waste or ilclirieney on :^ood.s warehon-ied, as ho may ileom expedient, how iiiiailo. 
 bat, KnbjoL't to nucIi it".^idiTliony, the duties slndl be payable oii tliu iiH.auiity 
 
 oriy;inally warehoii.'iCi.l. 
 
 XXX. And bj it piiacted, Tiiat tho unshippiii!;', eariyiiic,' and latidin.:' of All ;hnr;Tca 
 ail f^'oods, and blinking of the s;une to the warelio.ise (u' the proper place I'n.i cxpcnsca 
 after landin'j', and tlio openimr, unpackin;.', and repacking of iln- saui'! lor of unstn|i|.in','', 
 examination or fur w '^hin^' or gna';in;j.',a,s the enu! may 'jo, and l!ia putting l:ouliri!.f,<S;c. lo 
 (if the same into the .si;ah,.s, and th<; hutiiig out of and from the scales aflei ,," '^"'"'<^ "y 
 wrigiiinij-, warehouse rent aad expenses ot .safe ki:cpin^4 in waicliou^e, anil '"^ '"'l'"'' "• 
 ;U, other expen.se.s atlonding any iliing to b-- done with sucii good,>> in order 
 
 U) carry tins Act into elfect, aliull be performed by or .'d ti.e e.xpenso of the 
 importer of sncli goods. 
 
 Mi 
 
 XXXI. And be it enacted, Thnt tlio inastijr of eveiy ves.sel boimd out- 
 wards from any port in this Province to any port or jdace beyond so'i--, or 
 on any voyage to any place withoV(t the limits of this ihovinco, .siudl deliver 
 lo tile Collector or other j'li 'cr ofllcor, an entry or.l\Aard.-J nndc. hbs iiand, of 
 the destination of such vessel, stating her na.ne, countiv and tonnag-e, (and 
 ii British, Iho port of regi?lry,) the name and country of the muit(!r, tiio 
 touiitiy of the owners, the number of the crew, and liov/ many are of tlio 
 CO uitry of i^uch vessel ; and beh)!u such vessel shall dep-art, the master .sliall 
 bring and tieliver to tlu; Collector, or otiicr pro[)i;r olliccr, acontent iu wri'.ing 
 luidei' his hand, of the goods hiden, and tiie names o'' the respi>ctive 
 .siii!)peis and consignees of the goods, with the marks ami mmd'ers 
 of the packages or parcels of the same, aiul .shall make and sub.-crihe a 
 declaration to tlie trutli ot" such r.o;ilent a>s far as ai.y of such particulars 
 can be known to him; and the master of oviny vt^s-'^el liumid (yUlwards 
 Irom any port in ill is I'rovince to any poit o; place L^'vond seas, or 
 (III any voyage to any jilace without ti)e limits of ihis I'roviuce, whether 
 111 ballast or laden, shall, before depaituie, come befori! llie Collector 
 or other proper olhcer, and answer all such (|Uestioiis coiici'rnlng the 
 
 vessel 
 
 and 
 
 tlu) cargo, it any, and 
 
 th 
 
 sliall be deniMiidedi of him by siadi olilccr ; 
 
 ci'cw, and the voyage, a.s 
 find ib.ei'eujxiii the Collector or 
 oilier proper oliieer, if such vessel be laden, shall make out and give to the 
 iriastci a certificate of the clearance of such vessel for her intcndeil voyagi', 
 containing an account oflliotoial quautilirs of the several sorljj ol goods 
 laden therein, or a cerlihcate ol her clearance in ballast, as the case may 
 be; and if the vcssid shall depart wilhout .-.uch clearance, or if the masi,>r 
 shall deliver a t"ai-e content, or shall nnl truly answer the ([uc.-liuns 
 •Iciiianded ofhiiii, he shall forfeit tlu; siiin ol one In. mired poiuiils. 
 
 Entry of vcs- 
 bcU outwards. 
 
 Particulaffs of 
 such entry. 
 
 rcinlcnt to he 
 iIoliviTid : [lar- 
 lifiilars cn- 
 (Uiircd in it. 
 
 QiifSitionsto 
 I'c aiiswcred. 
 
 Cltaram'c to 
 he 'iraiitcil. 
 
 XXXli. 
 
 eiilcred, or 
 
 And III! ii enacted, Tha' if allev any .^-oods shall have boon duly 
 auded to be warehoused, or cnieieii autl examined lobe reware- 
 iiouscd, and beloro the s'auie shall have been actually deposited in tlie 
 \vaiehou>;e, tlu; importer shall fuitluu' enter th(> same, or any pait for home 
 use, or for exjHirtution as from the; Wiirehouse, the goods so entered shall be 
 cutusidered as virtnally and constiiictively warehoused or rewarohoiiM-d, as 
 the case may be, although not actually deposited in ttie warehouse, and 
 .'hall and may be delivered and taken for home use or exportation, as the 
 ca.se mav be. 
 
 XXXIil. 
 
 TenaKy for 
 ioaving wilh- 
 oul at Icaranoo 
 or not an.svvcr^ 
 iiii; qncsUons 
 truly. 
 
 (Joodscntcrnl 
 !br wanl'.ou- 
 siucf. to be 
 ilccniril warc- 
 housrd in cer- 
 tain cases. 
 
 i 1 ! .' 
 
Ij! ; ". 
 
 I 
 
 32 
 
 Cnp. 31. 
 
 t 'ti.ifom.^. 
 
 ID k II Vim 
 
 Wiiri'llOllr^O 
 
 conililiont. 
 
 Homl to 1.0 XWIII. Ami he it mncu-il, That upon ih« entry ontwnnU of any rooiIij 
 
 Hiv. ti oil rntry I') lie (;V|.(irt''(l liuin ilio CiisMin.'^' waii'liuiisc, (jitiiur by -ou or t>y latul or 
 tiir rX|H)rt(iiiui» mlainl iiiivi:,'iiiion, ;»■» tin; fa«i' iiiiiv lie, llio piMsDn «!ilfiiii^ tim nanw «liull 
 of K'MMlt from (,'ivu siMMiritV by lioiid, iii iloiiblo I, it! ilutif^ «! itn|H»rtaliiiri (jii i-iicli j.'omls, 
 ami Willi a .HuiluiitNit Hiiivty, to On .i|iproVL'il l>y llit; L'ollcctoi or pioiit-r olfiunr, 
 tliai tiKf sunt! ."Iiali, wIilmi ttii- oniry .itori'-aul sliall litj by sea, b«j acliiaily 
 t'Xpdri.MJ, aiitl \viii!ii l!it3 ttiih y iil(irt'."<ai>l Mtiali bi; I'y laiiil m itilaml iiaviualK'/i, 
 b«' laiiilcil or .li'livi'ii'il at llii-' plai-.' lor svtiicli iliey sliall bo rtilt^roil <iiilwanls, 
 «ii- III uUhi'.T oasB bo (illiurwisi) arfoinituil lor to thy satitlat'tjoii ol tho Col- 
 ItfC'toi (ir piopcr olIiiUM, ami that fiiich pntol or curtilicalu lli it .-.uch };ooil,s 
 linvi' bufii .-lu i'\|)niii«l, iaailt-'il, or ili'livi'icd, or olht-rwiw) le^^iliy tlisposfil 
 1 1, ti-* till) (MM! iiiav bL', a-t Hliall \h> rtMjmrt'il by any rcLjiilatioii ol Ihe (Jov(!ni(ir 
 Ciiiiiifil, shall bo uriidiici'il to llio Colleiaor oi proptn othucr within a 
 
 III 
 
 oriK 
 Mil 
 
 |)i<ii(i i to be ap|ii)ilito<riii siicli bun I. 
 
 riiifvp'iiii XW'IV. Aihl wlifii'a-; il i- cvitcilirnt that ccilain i:;;o()ils wh-ii importcil 
 
 iri)u,!.^ iiriv 111' ml.) ilii". I'roviiici! shoiil.! bi; iiiaikfil cr uiaiiih-d, witli snch mark ov brainl 
 brmlrl 'f a.-» may licrealJtir l)o ilooiin.'il iicco.-.sary, in onh'r to thnioto tin! payment n| 
 i;)iik.il umirr tiie (laly to which such yood^ art! liable : IJo it thcrolur onactivl, Tiiat tht> 
 iciiul.iiions (Jovortior in ('(iimci! mav, liy icjulation, dii«i:t that alter any iioodi have 
 bei'ii enlered at tlu! Ciisluiu llmise, -.wnl bi'loie the sarnu ^h.ill lindisciiar;;ed 
 by tat) oiiietiiT, mid dt'hverfd into ilie eiistody et the iinportei or liis ai:;eiit, 
 mch irodds .siiail be iiiaikfi! or stampiid in Mich niantier oi tonu nrt may bo 
 iiiri!etod by such ru_'nlatieiiH for tlio security of tho llevenne, ami by such 
 oliieer a-> may bft directecl or appointeil I'lr that purpone. 
 
 lo lie inatjp liy 
 ihi- Ciiivcrnor 
 in C'lHiiicil. 
 
 Penalty fir 
 fiirgin;; iniirkH 
 
 Or Belli njr 
 {joodji \vii!\ 
 counterl't'it 
 marks, &r. 
 
 ImprUoninrnt 
 ill (Irtliult of 
 payinrnt. 
 false swear- 
 inj; to be pcr- 
 
 XXXV. And he it enacteil, That if any pfraoii or persons shall at any 
 time loTire or counterleit any mark or biand lo resombh' any mark or brand 
 \\iiii.di Miali be j.rovided and iiHod loi Hit! purposes ol tliis Act, or shall foi'ire 
 or eoiinterleit liie imprt'ssion ol any siudi mark or brand, or shall sell or 
 (!Xpose to sate, or have in his, her, or tlu!ir custody or possession, iiny uood.s 
 witli a (!ountt!rleil mark or bran<l, knowiiiir the samo to bo counterfeit, or 
 shall use or atli\: any siieli mark or brand to aiiv other ^'oods ro(|niro.l to ho 
 stamped as alorfsai'l, oilier llian those to whieli the same was ori^'inally 
 aliixod, such i^oods so I'alseh' marked or branded shall be forfeited, and all 
 and fivery kuoIi ollender or oltcnders, and his, her, or their aiders, abettors, 
 or assistants, shall, for every ."iich olfHiice, llirfeil and pay tho sum of fifty 
 jinnnds, wliieli penalty shall he lecovcrabh! in ii summary way, on leiral 
 proof liefore any two .fiisiie('s of tho Piiaoo in tlii> i'roviiice, and in default 
 of i)aymonl the parly so oiremiiiii,' shall be conimitltMl to any of ficr 
 INlajesly's Jails in this Province, for a period not excoediiiL; twelve calendar 
 montlis; ami if any wilfully lalsn oath be mad(! in any case where by this 
 Act an oath is retpiired or anthori/.ed, ihe party wilfiiily inakin:^ the same 
 siiall he ),nii!ty of wilfnl and corrupt peijUiy, and liable to the puiiisliiueiit 
 provided Ini that otli!nce. 
 
 Penalty for NXXVi. And be i enacted, That il' any person shall counterfeit or falsity, 
 
 countcrteiiinT or ii«e when so connit ileiled or I'alsilii! I, any paper or d(tcnm(!iil required 
 or u.sinL' '•mm- under this Act or for any purpose tlnirein mentioned, whether written, 
 tcrf(!itcii pa- punted, or otherwise, or shall by any false statement procure such docuineat, 
 pcrs, &c. — „,. ^ii,-||i for:_r,. or coniilerfeif any corlilic ite i(!latin;j: to any oath, allirmation, 
 
 Or(bririn<fciT- or (leclaiatioii, hereby reip,iired or authorized, knowiiiii-'tiie same to bo so 
 lificatcs, &c. ii.rired ei coiiiiterb'ited, sui-li person shall be guilty of a misdemeanor, and 
 bein:,' tliereof convicteil, shall bj liable to be punished accordmi^ly. 
 
 Forlritiire and 
 pcaaity for 
 oiretiii^' liir 
 aale <{oo<is 
 pretended to 
 be smuffgleil. 
 
 WXVIl. And be i! enriclod, That il any person or persJons shall oiler fur 
 sale any yoo<ls under pieteiici! that the sarrie are prohibited, or have been 
 imnhipped and run on f.horc, or l.roncht in, by land or olharwiso u-ithout 
 payment of linlie.-!, llien ami in sncdi case all such i^oods Calthonirli not liable! 
 to ji'iy duties -tor proliibili?d) sIkiII be forfeitt!d, anil the person or persons, 
 aTid every of lliem, olierin:,' tho same for sale slrall forfeit the treble value of 
 such gooils, or tlu! penalty of fifty ponndj^, at the election of the prosocutor. 
 
 which pennlty glial I b(> rccovoral 
 
 in a summary wav, upon lofral prool 
 
 thereol, 
 
t^ 
 
 .--Hi.-i^-««' ^v-l^* 
 
 an. I 
 
1847. 
 
 this P: 
 
 t'oifeituii 
 illlj (■; 
 
 slave, 
 
)*; 
 
 1847. 
 
 Customs 
 
 Cap. 31. 
 
 33 
 
 tliPieof, boforo any one or more Jiihlices of tlio Peacp, and in ilofiuilt of pay- 
 iTifjnt on conviction, the party so oHeiiclini;; sliall be committed to any oi Her 
 Majesty's Jails for a period not exceeding pixty days. 
 
 XXXVI 11. And he it otiacted, That all ollioer.s and persons employed by 
 virtue and under the authority of an Act, intituled, ./;t .1(7 to provide Jhr flip, 
 inanagempnt of the (.'nstonin uiul of mallfrs rdalire to thf colhcAuni of the 
 Provincial lii'vevun, passed in the eiiihth year of H(3r IMiijestv's llei^^n, or 
 tuider the direction of any ollicer or oliicers in the Custoni.s department, or 
 being an ollicer of the .said tleparruent, shall be deemed and taken to be 
 duly employed lor the prevention of smufrglinc^ ; and in anv ."suit or informa- 
 tion, the averment thai such party was -.^o Inly (iiuploycd shall he snlHoenl 
 proof thereof, urdess tin? Defendant in .snoh ouil or intorm;ilion shall prove 
 to the contrary : and every such ollicer or person shall have lull power and 
 competent authority, upon information or upon reasonable grounds of 
 suspicion, to detain, open and examine any packai,'o suspected to contain 
 prohibited properly or sinng^rj^.,! t,'oods, and to ;^o on board ui and enter into 
 any vessel, boat, canoe, carriage, waj:i,'on, eart, slcij;li, or other vehicle or 
 mean.s of conveyance of any dccicription wliatsoever, and to stop and detain 
 llie same, whether airivinj^ Irom jilaccs beyond or 'vithin the limits of 
 this Province, and to rnrnmat,'e and search all parts thort!of, for pro- 
 hibited, forfeited or Hmu^'irlcd ;L;oods ; and if any such prohibited, 
 forfeited or smuijgled goods phall be tonnd in any such vessel or vehicle. 
 It shall be lawful lor such odicer or person so employed to sei/.e and secure 
 such vessel or vehicle, together with all .sncli .sails, rigging, tacUle, apjmrel, 
 horpies, harness, and all other appnrtenancea as shall at the time oi t<ncli 
 seizure belong to oi be aliaclied to snch vessel or vehicle, with all gooils 
 and oilier thiii<^s which .shall be laden therein or thei(>on,and thi.'same sliull 
 be tbrfeited ; ami it shall be lawful for such ollicer in the discharge of the 
 said duty, to call in such lawful aid and assistance in the Queen's name, as 
 may be necessary for securing and protecting such scizeil vessel.^, vehicles, 
 or properly ; ami if no such prohibited, lort'eited or smuggled soods shall be 
 found, snch olficer or person employed, having liad reasonable c.iuse to 
 BuspecL that prohibited, forfeited or smuggled goods would lu; found theiein, 
 shall not be liable to any prosecution or action at law for any .such .search, 
 (letentiou or stoppage ; and all luasleis or persons in rjiarge of any such 
 vessels, and all drivers or persons conducting or Jiaving charge of «ncli 
 rehicles or conveyances, refusing to sto[) when recpiired lo do so by such 
 olficer or person in the Queen's name, or any person being present at any 
 Fuch seizure or stoppa^'c, and being called upon in the Ciueen's name by 
 .Mich officer or person to aid and assist hiiu in a lawful way, ami refuding to 
 do .so, shall forleit antl pay the sum of lilly pounds which penalty shall he 
 summarily recovered, on legal pioof before any two Justices of the I'eace 
 ill this Province, ami in delault of payment the ofl'endei shall be committed 
 to any of Her Majesty's Jails in this Province, for a ])rri(Kl not exceeding 
 6i.x months. 
 
 XXXIX. And be it enacted, That if any person or person.'* whatsoever 
 sliall, \mder any pretenct\ either liy actual assault, force or violence, or by 
 tliicat.'^ of BUCii assault, t()ree or violence, in any way resist, oppose, molest 
 or obstruct any Ollicer of ('u.stoms, or any person acting in hi.', riid or 
 as.sistance, in the discharge of his or their duty under the autlioriiy ol this 
 Act, or of any other Act of this Province relating to Customs, trade or 
 navigation, — or shall wilfully or iiialicioiisly shoot at or attempt to destroy or 
 (l;unai,'e any vessel or boat bidoiiirini; to Her i\laje.«ity, or in the service of the 
 I'rovince, or maim or wound any Otiucr ol' tlu! Army, Navy, iMarine, or 
 Customs, or any peisou .acting m his aid or assistance, while duly emi)ioyed 
 for the prevention of sniug-Lrling. and in execution of his or their duty, — or 
 if :uiy person or ]iersoiis shall be found with any ijoods liable to eei/iire or 
 Ibrfeiture, under tliisor any other Act rclatinu to ('iisloms, iradi'or navigaliun, 
 iiiid carrying otlensive arms or weapons, or in any way disguised,— or shall 
 Btave, breali, or in .any way destroy any such goods, before or alter the actual 
 Hcizure thereof, — or aliall scuttle, sink, or cut adrift any vessel, or destroy or 
 injure [any veliicle, helore ot after such soizurc,— or fc^hall wilfully and 
 ;} iiialicioii.>sly 
 
 Officer em- 
 ployed in tho 
 ('u»ioms <ir 
 under 8 V c. 
 ■1, to lie (leeiii- 
 cd employed 
 for the pre- 
 vt'iitioii of 
 .smuggling. 
 
 Wliat avev- 
 na'Ml of such 
 caiploymcnt. 
 shall suffice. 
 
 'I'heir powera. 
 
 To search. 
 
 To detain vca- 
 scl.5, carriagcj?, 
 &e. 
 
 And to seize 
 in certain 
 eases. 
 
 To call on 
 poisons to as- 
 sist. 
 
 Reasonable 
 eauK(> ot' suspi- 
 cion lo be 
 tlieir justifica- 
 tion. 
 
 Penalty for 
 
 refusing to 
 
 stop. 
 
 Or to assist. 
 
 Mode ofre- 
 coverv. 
 
 Punii-hment of 
 per.--ons oli- 
 stnieting, as- 
 saulting or re- 
 sisting olficers, 
 &c. 
 
 Firing at 11. 
 
 M's vessels. 
 
 Wounding 
 persons in II. 
 iM's service. 
 
 Or having 
 goods liable to 
 seizure and 
 l)eiiig armed 
 or disguised. 
 
 Or destroy in jj 
 vessels or 
 toiKjs. 
 
 '!-•' 
 
84 
 
 Cap. 31. 
 
 Customs. 
 
 10& 11 Vict. 
 
 Or any Cus- 
 tom Housp, 
 
 Such oflences 
 to bo felony. 
 
 Co!iipany of 
 jH'fsoriri fbuml 
 with Hriiu<,'iT|ed 
 goods. 
 Alisdoincirior. 
 
 rVnalty for 
 liiiinp persons 
 to ixsMst in 
 siiiuirjrlnur. 
 
 Vrsr^fls foiinii 
 horcrin^f may ' 
 lie lioardeil and 
 rxaininod. 
 
 Vessel con- 
 liniiinij to lio- 
 \er may I'e 
 brouijlU into 
 Tort. 
 
 I'enally f"r not 
 olieyinp; tiie 
 officer l)onrd- 
 insr. 
 
 maliciously de.-tioy or injure by fiie or otherwise any CuBlom-honse, or any 
 Ijiiildiiiji wir.il.-devpr in which sni/ed or forleitcil goods .'irs! deposited or 
 Krpl,- siif.ii [icr-oii or pctHons hi.'inir convicted ihereof, shall be adjudged 
 gtuby ;jl iV'kniy, and Sriiall be [iuni.-liable aci;ordnj;^'ly. 
 
 XI., And be it <'nactcd, 'I'liat if any five or more pcr.-'onfl in company be 
 fbiiii I toucllicr and tiicy or any id tlicni s?li.dl iiiwc any ijoods liable to ibr- 
 Ibiturc tiiider this Art, every m;cIi ptMMia K-liall be .':;udiy ofniisdemeaiiorand 
 liutiifjliable accordingly. 
 
 XI,I. \\ii\ be it enacted. Tliat nny pcr.-;on or jitrsons who shall by any 
 means procure oi hire iHiiy in-rson or jicitoiL^. or who isliall dispute, aiilliorize 
 or direct any person or pi;r>ons to a.sbemble I'or thu purpose ot being con- 
 cerned in the landioii or nnshipiiin^, or carrying or coiiveyin<]; any froods 
 which aie proiiibiffd I.) be ini]ioit("d, or the duties for which have not been 
 j)ai(l or seemed, shall tor every ]ierKOii .so procnred t)r hired forfeit the sura 
 uf Uventy-hve iv.iiinds. 
 
 Xbii. And bo it enaeled, That if any vessel .'diall be fonnd hoveling (in 
 I'rititih waters) within one league ot the coa.-jts or .shores of this Province, 
 it ijiall be lawfnl for any OHicer of Cns^tonis to go on board and enter into 
 fntli vessel, and Ireely to .stay on board si;ch vessel, while rIio shall remain 
 witiiiii the limits of lliis Province; and if any such vessel s'lall be bound 
 elsewhere, and shall so continue luueiiniz for tlie space of twenty-four hoiUH 
 alter the master shall be recjuiied to depart by such oiiicer of Customs, it 
 shall be lawtul for such olHcer to iiriiii^ ilie ves-sel into j)ort, and to examine 
 hereaiTTO, and if any goods prohibiteil to be impoited into this Province bo 
 found on board, sucli shij) or vessel, with her apparel, riiri;ino-, tackle, fur- 
 niture, >toreK and ear;^o, shall he torleiled ; and if the maste r or person in 
 charge shall refuse to comply with the lawful direclious ot ."ueli o/iicer, or 
 .shall not truly answer such questions aa shall be put to li'm, respectintj 
 such ship and vessel or her eari;;o, he shall forfeit and pay the sum of one 
 hundred pounds. 
 
 il 
 
 il; 
 
 i^" 
 
 Penalty for 
 liarlidurini: 
 sinufiirled 
 goods. 
 
 Vrseels. &c. 
 ufcdinconvey- 
 ing fort'eitcd 
 fjDdds to be 
 forfiMted. 
 
 Penalty for as- 
 sistiiiii in 
 landinij, &c. 
 8iich go;ids. 
 
 Election of 
 oiriccr ns to 
 'lenalty liow 
 I roved. 
 
 XMII. Anil be it enacted, That if any person or persons shall knowingly 
 liaibonr, keep, conceal, jinrehase, sell or evehaiiKe any broods illegally im- 
 ported into this l-'rovince. (whether such iroods bednliablenr noi)or whereon 
 the duties lawlully payable .-hall not have been paid, such person shall for 
 f-ueh olFenee forfeit irelde the value of the said goods, as well as the goods 
 thornselves. 
 
 ?vMV. Ami be it enacted, That all vessel? and boats, with the guns, 
 tackle, apparel and furniture thereof, carriages, harness, tackle, horses and 
 cattle made nse of in the removal of any goods liable to lorfeilure under this 
 Act, shall be forfeited; and every jierson who shall assist or be otherwise 
 conccMued in the mishinping, hmdiiur. or ren:oval, or in the harbouring of 
 suci: goods, or into whose hands or possession the same vhalt knowiiii;ly 
 come, shall, besides the irooils themselves, forfeit treble the value thereof, 
 or the Penalty of lifty pounds, at the election of the odicers of Customs or the 
 party who shidi -ue for l!ie same : and the a\erm.?nt in any information or 
 hbel to be e.vhil'iied for the recovery of smdi penalty, that such otlicer oi 
 party has elected to sue for tht; sum mentionetl in the inlonTiation or libel, 
 shall be deemed sulneient proof of such electicju, without anvotherevidencD 
 of such fact. 
 
 Punishme'.t XLV. And be it enacted, That if any person wliatevev, wiiether pre- 
 
 of person^ lending to be l',ie invnt r or not. shall (dllier secretly or openly, and whethti 
 
 tokinrraway with or without force or violence, take or carry "ii way ;iny' uoods, vessel, 
 
 goods ite. c.iniage or otiier thiun-, which shall have been .soiled ur detained on sus- 
 
 teiiea. picion, as lor'eited nndt r this Act, before the same shall have been doelareil 
 
 by competent aothoruy to have been seized without due cause, and without 
 
 the permission of the odicer or person having seized the same, or ofseind 
 
 competent uulhi>rity, such person shall be deernei| »'.| ^.i^i'0 (.toleu sooU 
 
1*^ 
 
 I Vict. 
 
 I, or any 
 jtitetl or 
 idjuilgeii 
 
 ipany be 
 le lo I'oi- 
 uiiior and 
 
 1 by any 
 iiuihorize 
 iing con- 
 ly {,'Oods 
 not been 
 I the sura 
 
 oiing (in 
 Province, 
 Rnier into 
 II remain 
 be bound 
 tour hours 
 istomfi. It 
 ) examine 
 •ovince bo 
 .t'kle, fuT- 
 persoii in 
 . ofiicer, or 
 respectini,' 
 lum of oiiti 
 
 Lnowingly 
 ^gally im- 
 )r whereon 
 n shall for 
 ; the goods 
 
 tiie guns, 
 horses and 
 under tliis 
 ; otlierwjse 
 ■bouring of 
 knowingly 
 lit! ihercol, 
 .loms or till' 
 ormatioii or 
 di OiHcpr 01 
 on or libel, 
 erevidenci) 
 
 iipther pre- 
 nd whetlitr 
 ods, vesf-el, 
 ned on siis- 
 en doelureil 
 and wiihoi't 
 , ov of somn 
 Atoleu suoit 
 
 11 
 
 (I 
 
1847. 
 
 goods, beii 
 liable to pi 
 
 XLVI. . 
 
 Riitiject or 
 Customs, e 
 duly autho 
 tlie place v 
 have beer 
 there iloliv 
 lorly-eiglit 
 
 XLVIT. 
 
 1,1 ken by si 
 mously sti 
 which the 
 (Jiiced at til 
 irive notice 
 t iii^torne, a 
 detained, o 
 ihe same ; 
 10 and dept 
 ;!iid piocee 
 m case an> 
 convoy the 
 ]icd the .sai: 
 uveniy-tive 
 way before 
 mcnt the ] 
 Jails, Ibi- a 
 
 XLVIII. 
 
 thiniis, whi 
 other Act n 
 and taken t 
 ))eisons froi 
 one caleiidi 
 i«eJzinij oilii 
 tlioy claim 
 lawful lor 
 Kuch seizm 
 seized artic 
 llie owner, 
 first ap])rov 
 (lemnation,- 
 Inctors's na 
 \n case huc! 
 tortiiwith ]); 
 allv of i<iieh 
 
 XLIX. A 
 
 inrnrmalioii 
 ;i' ler the } 
 Com't in wi 
 fifiicer or pe 
 I'elieve that 
 penalty, to i 
 tion of sue! 
 have jriven 
 other Jiidwe 
 iu case ho 
 this Act for 
 iji my ma't£ 
 
1847. 
 
 Customs. 
 
 Cap. 31. 
 
 * 
 
 m 
 
 35 
 
 jtoods, being the property of Her Majpsty, andto be guilty of felony, and Such oflenco 
 liable to punishment accordingly. to be tdony. 
 
 XLVI. And be it enacted, Tiiat if any goods, vessel, lout or carriage, 'I'o what place 
 (subject or liable to forleitii re, li.idei- tlii:< or any nthur Ait lulaliiig to the goods, &c. 
 Customs, sliall be stoppcil or taken by any i'olicr Oliiecr, or any person s<'izt'J are to 
 duly authorized, such gontls shall be carried to the Custom House ne.xt to betaken, 
 the place where the t'oods were fetopped or taken, or the place wliich shall 
 have been appointed lor that purpose by the Governor in Council, and 
 tiiere delivered to the proper olficer apimialed to receive the same within 
 lorty-eight hours alter the said goods were slopped and talien. 
 
 XI.VIl. And be it enacteil, 'I'll at if any Piich <roo(l., shall he Ktopppd or 
 taken by fucIi Police Oliicer, on Huspiciou that ilie same have been ielo- 
 nionsly stolen, such Ollicor shall iMiry tiie sunio lo the Police Olhce to 
 which the oliender is taken, there to remain until, and in order to be ])ro- 
 (Jiiceil at the trial of the said oliender ; and in such case, the Olficer thall 
 give notice in writing to the Colleclor, or princqird ollicer of lier .Majesty's 
 t ustonis, at the port nearest to the place where such, goods may have been 
 detained, ol hia having so detained tlu,- said goods, with. t!ie paiticulars of 
 ihe same ; and inunedialely aili'r the trial, all .such goods shall he conveyed 
 10 and deposited in the Custom House, or olhi>r place appointed as aforesaid, 
 atid proceedint;s relative to the Haine shall be had accordieg lo f,a\v ; and 
 111 case any Police Oiliccr iii:d:iiig ileieiition of siicii goods., shall neglect to 
 convey the same to such warehouse, or lo give such notice of having stop- 
 ped the same as before de.^ciibed, such oiiicer sh.dl forfeit the suiti of 
 uvenly-tivo pounds ; and such penalty shall bo recoveralile in a .snmmary 
 way before any one or more Justices of the Peace, and in delanlt of pay- 
 incni the jiarty so olieinliug sliall be conunilted to any of iler Majesty's 
 Jails, lor a period not e.xceeding ihiriy dnya. 
 
 XLVIII. And be it enacted, That all ves.=els, vehicles, goods!, and other 
 tilings, which have been or may be seized as forleiled under this or any 
 other Act relating to Customs, or to traile, or navigation, shall be deemed 
 and taken to be condemned, and Jiay be ilealt with accordingly, unless the 
 persons from whom they were seized, or the owners therc(/f, shall, within 
 one calendar month liom Ihe day ol" seizure, give notice in M'riting to the 
 seizing odicer, or other chief ollicer ol Custonis at the nearest, ])ort, that 
 tlioy claim or intenii to claim the same : Provided always, that it s-iiall be 
 lawful lor any Judge liavin^^ competent jurisdiction to try and determine 
 Kiich sei/.ue, with the consent of the Collector, at the place whiue such 
 si'ized articles as aforesaid may he securei', lo order the delivery lhert>of to 
 the owner, on receiving security, by bond with two sullicienl sureties, to be 
 first apj)rovcd by siuh Coilectoi', lo pay double the '-ahie, in case of con- 
 demnation, — which bonds shall be taken lo Her iMajesty's use in the Col- 
 Inciors's name, ami shall be delivered to uial kept by sucli Collector ; and Conditions of 
 ill case sucli seized articles shall be coudeinned, tlu! value thereof shall be the IJunds. 
 lorthwiih jiaid to the Collector and the bond cancelled — otherwise the jien- 
 allvofsuch bond shall bo eidoTced and recovered. 
 
 How sinug- 
 
 gl (1 LTiiodf* 
 st(j|i[i (I (3n 
 suspicion ol' 
 hrintr slok-n 
 and taken to 
 the Police 
 Onice shall 
 be dealt with. 
 
 Pt oalty on 
 any I'ohco 
 •Jflii'cr iie- 
 glectinjr to 
 obey this sec- 
 tion. 
 
 Thin^Ts seized 
 to l)e dcenud 
 condcnmed it' 
 n(jt eiaimed 
 within a. ccr- 
 certain time. 
 
 They mn-.- bo 
 delivered to 
 the owner en 
 due security 
 being giveri. 
 
 iSil 
 
 M 
 
 -i 
 
 Xl.lX. And be it enacted. That upon tlie evhibitii'g or fyliiig ol any 
 aifornialion or other proceeding for the recovery of any penalty or forleiture 
 ;)' ler the provisions of this Act, it shall be lawful for any Judge of the 
 Court ill which the proseciuhin shall be biouijht, i!})oii alTldav it fylcd by the 
 iifiicer or pcison brin^'ing sii.di pro.-;ectuion. ■showing that tlure \-^ reason to 
 i'elieve that the Defendant will leave this Province \yithout satisfying such 
 penalty, to issue a warrant under liis hand and seal for the arrest .and deten- 
 tion of such Delendaat in till! Comm.ou Jail of the District, until he .shall 
 liavf L'iven security, (before and to the satisfaclieii of such JudLie()r some 
 other Judge of ihe same Court) for the payment of sueh penalty with costs, 
 iu case ho be convicted ; and in every suit or proceeding bioi.ght under 
 this Act lor any penalty or forfeiture, or upon any bond given under it, or 
 i;i any n;a'tei- relating to tb« Customs, Her Majesty, or lliose who niie for 
 3 » fiUcU 
 
 Defendant in 
 cases under 
 this Act nj.iy 
 be required to 
 wive security 
 tor the penalty 
 and costs, or 
 imprisoned un- 
 til he docs so. 
 
 Those who 
 sue for any 
 penalty or fcir» 
 
 ■ ■ ' I 
 
 ;: fu 
 
iiljt 
 
 'I 
 
 I' 
 
 I.I S : I 
 
 36 
 
 Cap. 31. 
 
 ( 'iistoiiis. 
 
 10 & 11 Vici, 
 
 feiture.-* to ro- f-ucli penally or lbifeituie,(ii upon sucli l")iiil,BliaIl, il they lecoverthe Name. 
 coviT lull I'o (Mililltu! iilsd to recover lull c.ost.s oi suit : ami all tiiich penalties and coetn 
 
 Recital. 
 
 TliP ItciM'riKir 
 in Council 
 uiiiy niuko rc- 
 giilalioiis as to 
 till' |)as,sinij ol' 
 goods tliidUL'li 
 llic Proviiieiul 
 Canals, &c. 
 
 Forfeiture for 
 contrav(?ntiun. 
 
 Ill wli.it 
 (.'ourls pcnal- 
 tiL'is niiii I'orlci- 
 tures .sliiill he 
 recoverable. 
 
 And if llm 
 amount Im' un- 
 (ItT £M. 
 
 In whose name 
 
 prosecutions 
 may bo 
 broujiht. 
 
 Mo Jo of con- 
 ducting puch 
 prosecutions. 
 >Vf rj I . r. I, 
 lit). 
 
 Appropriation 
 
 ofpcnalticsaiitl 
 
 forfeitures. 
 
 miumcr. 
 
 ?.. And wlirvfaa, il may froqneiitly happen that rrooda are conveyed directly 
 iliniii'_,'li till' I'rovuicial ('aiial>, or olhcrwi.se by l;ind or inland navigation, 
 Ironi one part of llin frontier line hetween this Piovinro and tlie United 
 Stales tu another, wiihoiit any intenlion of nnladm;,' sucli ;:oudc! in this Pro- 
 vince, and that travelleris may, in like mariner, pu.s.s tlirouirh a portion of thi-> 
 Province, or inny come into il with iheir oarriaijo.s, horse.-;, or other e.itlic, 
 drawinq; the (--aine and [ler.soDal baggage, with the intenlion of forthwith 
 retiirniim lo llie United .Staler, or iinviii;,' yone to the United Stales I'rom 
 tills Province may return lo it with sucli iulicie.", and, Ihoiiiili the Ininyiiiq 
 of such L'oods and other articles into this I'rovince be strictly an importation 
 lin-ieol, it inav neverlhclcss be inexpeilient that duties hIiouIiI be levied 
 lliereoii ; \)o ii liieietoio enaeleil, Tluit with regard lo all such eases as 
 ufoie.said, it .shall bo lawful for the (iovemor in Coniuil, fiom time to time, 
 and as occatiioii may re(iiiire,tn make such regulations n-t lo him shall seem 
 meet, and to direct under what citeuiiislaiiees such duty shall be or shall 
 not be paid, -and on what conditions it shall be remille<l m returned, and 
 to cause sir h bonds or oilier t-eeurily to be friveii, or such inecaiiiioiis 
 taken at ihe expense of the importer (whellu'r by placing Ollicers of tlip 
 Cusioma on hoard any sucli veti.sel or otherwise) as to him shall seem meet; 
 and on the refusal of such importer to comply with ihe regulations lo be mi 
 made, the dutv mi ihe i;()ods imported shall forlhwilh become payable ; and 
 ail and every iiorse and carriage, veliicle or goods of any kind bioughl into 
 lliis I'lovinee by any traveller or travellers exempted from duty under such 
 legulatioiLS or otherwi.se, shall, if sold or oll'eied for sale, provided the duties 
 thereon have not been previoii.sly jiaid, be helil to have been illegally im- 
 ported and hIkiII be forieiied, toiieiher with the harnees or tackle employed 
 iherewith, oi in tlnj coiiveyani-o thereof. 
 
 UK And be it eiiacli.'d. That all jienallies and forfejlines, \vliicli mayhav*^ 
 been heietolore or may be Imrealler incnried under this or any oilier Act 
 lelating to the (.'ufetoins or to trade or navigation, shall and may be ])rose- 
 cnli'd, sued for and recovered in the (^onrt of Queen's iieneh or ot Vice- 
 Admiralty having inrisdiciion in thai divisi(ui of this I'rovince where the 
 citu.se id proseniiion ari.-es, or wherein the Defendant shall bo seived willi 
 process ; and if llie aniounl or value ol' any such penalty or lorleituro shall 
 not exceed liiiy pounds, Ihe same may also be prosecuted, sued lor and 
 reeuvercd in any Pistrict Court or Cinniit Court having jmisdictiou in the 
 place where the cause of prosecution arises or llio Defcndanl shall ho 
 served with process. 
 
 Ull. ;\nd be il enacted, 'i"li;u all penalties' and forfeitures impopcd bytlii> 
 Act, or by any other Act ii;i'atiiig to the Customs or to tra. ^ or navigation, 
 .sliall and may, unless ethei piovi^ion be made lor tlii! recvery thereol, be 
 sued for, inosecnled and lecovmed with costs by Her Majesty's Attornev 
 Ceneral, or Solicitor (ioncral. or in the name oi naim-s of some, oliieer or 
 odicers (d the Customs, or oilier |)ersoii or persons thereunto antliorized by 
 the (Jovernoi in Council, i-iiher evpiessly or by ireneral regulation or order, 
 and by no other paily ; and if the prosecution be brought bid'oie any Uis- 
 tiicl Conn or Circuit Court, it shall be heard and determined in a .summary 
 manner uji')!! inliirniution fyled in such Court ; and il' the proRecntion be 
 brou.jhl beloic any ("ouit of (iui-en's nench or Court of Vice Admiralty, it 
 shall be heard and determined as prosecutions for penalties aiul forfeiliirei 
 are hi.Mid and determined in Her Majesty's Court of Ivvehcquer in England; 
 and the lorfcituio and penully, aller deducting the e.xpsiiacs of piosecutim, 
 
 ,slui 
 
Xli: 
 
 Hi 
 
mi. 
 
 8li.-ill, iinl( 
 
 ll.SflS 1)1' till 
 
 ;illV or fori 
 f(p ih»! Coli 
 h'ci/iiro sill 
 cdtiuM sii.i 
 or otiierwi; 
 lliiMi;- snizt 
 
 /fTllOl ill ( 
 
 Fiovidfil a 
 III iinect an 
 rHiiiiysioii (. 
 
 LIU. Ai 
 
 MUMlt ot dllt 
 
 lin)ii:,'lit for 
 to llif ('usic 
 pail! on sucj 
 liiilcii or it 
 xiK'li lorfi'ili 
 proof shall li 
 who sUaJl St 
 
 MV. All,! 
 my ortL'iico ; 
 iiailt? and nn 
 tlie limits ol" 
 llie contrary 
 
 1! t 
 
 LV. Piovi 
 liny cattle, 
 iorthe (:,.||(;( 
 iifort'saiii, to 
 iletenoialod 
 expense of 
 ami to keep 
 iiavo been c 
 stui'fd to any 
 'vliicli the c 
 •'laiinant the 
 vided r.jveit 
 ileliviT np to 
 •">«izt!(l as alb 
 ieoior or print 
 
 llleUiof, 01- iri 
 
 "liioer, tint t 
 tifHer JVIajesI 
 
 UI. Aiu 
 ■^ct, and ret 
 be admitted ;: 
 I "W'ner, with 1 
 ■'*i"'!i tliinjT 1 
 ^vlioni mioh c 
 
 i- 
 
 
 LVll. And 
 
 '■'aim, shall 
 
 any vessel, ^ 
 
 Irelatino- to th 
 
 iBliall have be 
 
 prosecuted, ii 
 
 |costs occasion 
 
 "1 respect of 
 
 ic 
 
I* 
 
 1817. 
 
 ( 'uslonis. 
 
 Cap. 31, 
 
 sluill, unless it be otherwise provulcil, hcloii!: to I let Majosly lur ilu; public 
 uses (tf tlui Province : Provided ulwayri, that tlie net nriKu^eds ul ?iii:li pori- 
 ;iliy or Cort'eitiirc, or any portion (lu-rt'of, may In- divid^'d LirlweoM and j)aid 
 fii ihe Collector or cliicf oUlccr ol the (.'iisioiu.s at tho port or plan' where llie 
 KC!/in(! stiall liavtf bi-en madi' or the intoiiiiatioti i^iveii on wliich the piose- 
 
 ..: l,..ii I. ...... 1 (...,. ..J, ..I 1 ..„., i ; : :. i' .....: . 
 
 37 
 
 Proviso as to 
 lliiMliHlril>titioti 
 111" I lie proceedd 
 otjicndlieij 
 aud I'ort'citiirc.s. 
 
 ciitiun .shall Inive been tonndi^d, and any |)(M'si.'ii havin'j given iiilorniation 
 or otlierwi.se aiding in eliecliiii> tlie eondemnation ol the ^oods, vessel or 
 lliiiii;- .seized, or the recovery of the penally, in .sudi projiortioris as ihe Cio- 
 /crnor in ('onncil .shall in any ca.st; or ela.ss ol i'a.->cs direct and njJUo'Mt ; 
 Hiovided always, tliat nothing herein contauied shall be cointrued to i -lit 
 (II iinecl any power vested in the (ioV(Mnor in Coiuieil wilii reir.ird to lie 
 remission of penaltie.s or I'orl'eitnres by ihi.t Ael or any other Act i/r Lav 
 
 Llll. .And be it enacted, That d' any ;:;ooil.s .-,luill be .seized loi non-pay- 
 mBiil ot dnlie.s or any other cause of forteiture, or any prcsecntion .shall b*? 
 
 jirou^ht for any penalty or forfeiture niulei tliis Act or any other Act ; 'iatiii',' 
 
 to the ("nsioms, and any question .shall ari.se whethor the duties have bc'cn '"'"ndie 
 jiiiiil on .such i^ood.s, or the sauKf have bf^eii lawfidly imported, or lawfnlly '^^^'"^'^' 
 liuli'ii or imported, or whether any other thin^- hath been done by which 
 -.iH'ii forfeiture would be prevented or .such penally avoided, the bnrdeji ol' 
 proof shall lie on the owner or claimant ot .■'uch !_'oodi=, and not on the otnc - 
 who shall sei/.e and stop the same, or the pavly bringing siiidi prusecuti 
 
 Proviso as to 
 powrr to remit 
 llio penalty. 
 
 PriiDl" tliiii. 
 yooils Jiave 
 Jinid (hity to 
 
 ■er 
 
 on. 
 
 [,IV. And be it enacted, 'I'hat in any |)i<isecutiou or othei proceeding, toj 
 iny oti'ence against this Act oi any otliec .Act relating to the (.'iistoms, or to 
 iiaili." and navigation, the averment that inch f)liciiee was committed within 
 thu limits of any port, shall be sullu.ueiit without proof of such limiis, uidesi 
 the contrary be proved. 
 
 LV. Provided always, and be it enacted, 'I'hat in ease ol tlu; seizure of 
 uny cattle, hor.so or animal, or of any perishable article, it .shall be lawful 
 ior the ('iilleetor ol"the port at which tlie same hshall iiavi! been .secured as 
 a'.uri'saie, to sell tin; same within sneh delay as to pn-vcnt its becoming 
 ileterioialod in value, or a part of the value consumed, by reason of the 
 expen.se of keeping or the decay of the .same, as if it had been eoiulemned, 
 mill to keep in liis hands the pioeeeda of such sale until the same shall 
 have been condemned, or deemed lo be condemni-il, or ordi.'red to be re- 
 sturcd to any claimant, in which last monlioned case, the l.'oiirt b(dore 
 ^Ahich the claim .shall be heard shall onler the Collector lo pay over to the 
 riaiiiiant the proceeds of snch sole, lu litui of awanling restitution : Pro- 
 vided r.jveitheless, that the Collector or [)rincipal otiieer of Customs shall 
 deliver up to any claimant, any horsi", cattle, animal, or peiisluible article 
 .-eized as aforesaid, iii)on such claimant depositing in llie hands (jf the Col- 
 lector or priuci[)al oliicer such sum of money as will i>'preseiit the full value 
 theuiof, or giving security to the satisfaction of such Collector or principal 
 utiioer, tli.'^t the value of tJ\ich seizure and all co.sts, sliall be paiil to the use 
 of Her iVlaje.sty, if .sueli article should be condemned. 
 
 Averment ns to 
 the iloing of 
 imy thiiH^ 
 within the 
 limits of uny 
 port. 
 
 Cattle and 
 
 p(!ri»luible ar- 
 ticles seized 
 may lie Hold ari 
 if eoiulemned. 
 
 Proceeds re. 
 stored if the 
 seizure be do- 
 ehred null. 
 
 Proviso : such 
 cattle or ar- 
 ticle may bn 
 delivered (o 
 the owner on 
 security beinjr 
 I'iven. 
 
 LVI. And b(! it enacted. That no claim to any thing .seized under this How claims 
 Act, and returned into any of Her Majesty's Courts for adjudication, shall must b(> en- 
 J be admitted as valid, unless such claim be entered in the name of the ''^''''d '» order 
 (owner, with his residence and occupation, nor unless oath to the property in '" ^"^ valid. 
 .<m'h thing b(> made by the owner, or by his agent knowing the fact, by 
 I whom such claim shall be entered, to the best of his knowledge and belief. 
 
 LV'll. And be it enacted, That no person .so admitted as .iforesaid to t'hum not to 
 
 iclaim, shall enter a claim to, or shall be deemed to have valiilly claimed '^'' ^''\''d unles.-' 
 
 any vessel, good.9 or thing seized in pursuance of this Act, or oi' any Act *9^'""'3' ^'° 
 
 relating to the C^u.stoms or to traile or navigation, until sniilcient security p.'^""*^ f'^.'*', 
 
 I 1 II 1 1 • I ■ <• • ■ ,1 «-i . 1 I • • llie costs and 
 
 shall Iia\'e been given to the satisfaction ■ the Court where such seizure is .^j.y ,,pnai( " 
 
 Iprosecuted, in a penalty not exceeding filty pounds, to answer and pay the incurred.' 
 
 jcosts occasioned by such claim and any penalty incurred by the claimant, 
 
 li'i respect of such ve.sael, goods or thing, and in default of giving such 
 
 eecurity, .„,. 
 
 
 '.I ] 
 
 U 
 
 f 'I 
 

 88 
 
 Cup 
 
 Ijf 
 
 Ctfstoma. 
 
 lO&i II Vict. 
 
 liii 
 
 I 
 
 I 
 
 11 
 
 I; % 
 
 I 
 
 .<f 
 
 ii I 
 
 ii ill 
 
 rpcuritv, sLiLii vfvsol. good, oi lhin,-.r .-liall bo 'Icalt wt'*! an if no cluim ha,! 
 bocii imlUe, aii.l Hllor the laivu) ol tiK' poriod in that holiuU i>r..v..U«(l .slial, 
 In tlet'm<;il U) lu- romlcmiictl. 
 
 Notices to lie 
 po»t(!il ill ilu* 
 CusIdiu I louse 
 and in I ho 
 orticp ipf tlio 
 Cleric of the 
 Court. 
 
 When the 
 case bIuiII 
 be liiMnl if 
 cliiiin lie mudo 
 unil f.ccuriiy 
 given. 
 
 Proviso : 
 claims not to 
 be admitii d 
 uidrns uii>di! 
 wiiliin a cer- 
 tain time. 
 
 Kor without 
 notice. 
 
 SaleB to 1)0 by 
 j)ublic auction. 
 
 What nolico 
 of action for 
 thmi;s ilone 
 under lids 
 Act shall be 
 given. 
 
 What evi- 
 dence only 
 r.iay lie ad- 
 duced, on thr 
 Trial. 
 
 C) nicer may 
 tender nun ndti 
 and plead such 
 tender in Imt. 
 
 Costs to De- 
 fendant if HUr 
 ceisful. 
 
 Proviso : 
 money nuiy 
 be paid into 
 Court. 
 
 LVIll. Ami biMt pnactnd. l.iiit so fonii an ii-iv liinntnttfion .-lial! l.ave 
 ber.i Dxhildtiul HI any (.'unit toi tho curiiloniMUlioii ol uMy vessel ^ooiN or 
 ttun" ^0 HcizoJ, iiotn'.' theraot »!iiill bo put in tlio uliici- <d tlu' Murk n; 
 I'rnlTioiiotiuy of sneli Co'ut, and also in \\w ollicc o| ilio Colloc-tor or pnri- 
 iil olIi.Ti of lht> C'listoni-. at lUe port at wlucii siieli Vfs.'iol, j^ood.s or thin<( 
 I a-> niori'-iiid ; and if the ou'ihm or p(?r.->(Mi liavi. 
 
 cip; 
 
 :ia 
 
 ."hall HUM! PL'Cii hfcurtni a-> .i.un-^aiii , nn" •• ■■•>- ».....■■ . ./. ,••■ ■• 
 
 chavn! of tho vessel, i^iu Is or thin;,', sliall eshitiil ii cdaim to llii! .sim.; c 
 any part llier.'of, and hUM ii\\\: h^curity, and -•ottipiy with ail the iv(j;iire- 
 
 iiuMits of tliLs Act in that b.dialf. tiicr. it nhall bo lawlnl Ut \hn s.jd Conit at 
 it.s novt sitlini:, alter the said noiicij shall liavo been no po.-,ted iinriiii>' one 
 cal>'ii>'..ir inonlh, to pmcu -d to luMr and dflcrrniiie .inychtiiti wiiich may 
 liavi! l>LUMi validly in idtj and fylcil m the in.'an nine, and to tho rolea.xt' m 
 condemnation or.-^iich vei.sei, yood.i or tliinu I'f* th(! i-apo may roqiiiri', ulher 
 wiH(^ tho nanit! ^ll dl, alti-r tlio oxpitation of smdi calondaf month, be doomed 
 lobe condiMuned as aforesaid, and may be Koid witlunil any formal con- 
 demnation the icof : I'rovidtvl always, that no olaim on the behalf _ol any 
 party who Bhalt have jjiven notice of hi.s intonlion to claim helbre ihr 
 pofltinjj of fiiich notice as alori.'.-vdd, fchall be admitted, nnless validly mide 
 within^onc week alter the j)ostiiir: tlicreol"; nor shall any (daiin be aiiinittcd, 
 urdesri notice thereof .'^h.al. have been given to the Collector wilhiu oi.o 
 calendar moiitU from the uciznie as al(»rcsaid. 
 
 LIX. I'rovi led ixiways. and fe it enacted, That ali sales of goods lur- 
 foited or (jdierwise iiabli! to be sold by any Otlicev oi the Custom.s uiidii 
 this Act shall be by iiublie auetioti, and nlt.'r a reasonable public notice, 
 and .subjecl to biich hirlhcr regulalions as may be made by the Governor m 
 Council. 
 
 LX. .And he it enacted, Tliat no writ shall be sued oulai^aiiist, not iicopy 
 of any proress scrvt-d upon any ollicer of the Custonis or person empIoytMl 
 t'lr the prcvcutioM of Knuioglirig as aforesaid, for any lhin<^ done in th-' 
 rxeroisH of his otiice, until one calendar month after notice in wiitin/ pIki;I 
 hav(; been delivered to bim, or left at bis n.nial place of abode, by the 
 attorney or airent to the paity who intends to sue out such writ or proccsr. 
 in whiidt no'u'i' sliall be cle.irly and explicitly contained the c.HU.se to fli'' 
 action, the ;:iine and jilai-i- of abode of lla^ per&'on who is to bring -su'ii 
 action, and 'he name and place of abode of the attorney or agent ; and nu 
 evidence of any cau.se of euch action nhall l>e prodnred evoept ot' such ai 
 shall he contained in siudi notice, and no verdict or jadgmeiit siiall be given 
 ' for tho plainlilt, unless he shall prove on the trial, that such notice \v;b 
 givcm ; and in ilclaidt of sindi proof, tlu defendant shall receive; iu such 
 action a. verdict or jtidginent ;ind co.sls. 
 
 i-Xl. And be it enacted, That it shall be lawlul lur any such ofTicer c>; 
 person againsi whom any action shall Ik; biou::lif on account of any sucii 
 seizure, or of any thing done imdi-r the authority ol this Act, within (^!i« 
 calendar month alter siadi notice, to tender amends ii the party eomplaiiiii;;; 
 or his agent, and to pU-ad such tender in bar to any .tctioii, together with 
 other pleas; and iftlieronrt or jmy (as the case may be) shall find the 
 amends siitiicient, itu-y shall give a judgment or verdict for the defendant' 
 and i'l such cas.>, or in >"afce the piaiiitiil .shall become non-suited, or shall 
 disconiiiiue Ins action, or juilgment shall be given for tho defendant upon 
 demurrer or otherwi.se, then such defendant sh.ill be entitled to the like co-*'' 
 as be would have been entitled to in case lie had nleaded the general i-ssne 
 only : Provider! a'way , that it shall be lawful fui such defendant, by le.i" 
 of the Court where sucii action shall be brought, at any time before issut?'! 
 joined, to pay money into Comt as in other actions. 
 
 LXII. 
 
I* 
 
 1 Vict 
 
 iiiin ha<i 
 U'd nliall 
 
 lull l.a\i' 
 
 ' Clork n; 
 r or prin- 
 A or lliiiis; 
 >n liuvi,,, 
 s:um3 (PI 
 • ic'tiiiire- 
 
 l ('oil It ill 
 
 uriiii; dii'' 
 ■iiR'li may 
 rolprvsci m 
 iro, ullifi- 
 le dociTird 
 rrruil coii- 
 ,ir of iiiiy 
 iiM'oro till' 
 iilly ni ule 
 aiimitteil. 
 kviltiiu ui>() 
 
 goods iur- 
 oins untie I 
 lie notice, 
 Governor in 
 
 noi iicopy 
 1 employt'4 
 
 illft in llie 
 litill;^ pli^'i 
 
 Lie, by ih« 
 or proce>r, 
 uise to file 
 
 liring sueh 
 \t ; uiiil H" 
 
 ot' Bucli a^ 
 dl Lie given 
 iiotici? wa-- 
 ;ivf in siieii 
 
 f hi: 
 
 HI 
 
 'i 
 
 ;li officer e: 
 )f any sucii 
 
 witliin oiiB 
 ?omplainii;:; 
 lirether witl'. 
 all find thf 
 
 defendant : 
 ted, or shall 
 •ndaiit upon 
 he I lite CO-'' 
 •eneral is'-nf 
 mt, by le:ive I 
 before issued 
 
 LXII. 
 
1817. 
 
 OVi 
 
 I f. 
 
I8J7. 
 
 ( 'uslom> 
 
 i'■^\^. .'11. 
 
 .30 
 
 liNII. Ami ho it oiuclcil, That owiy mc\\ uiMion slitill ho hrouyhl wilhin Actimi lobn 
 
 throi' culiMi.lar iimuthM iillor l!ii) i'tuisd itiiTool", and •nhall hti luid iitnl tti.sl in ltr(ni;;hl wiiliin 
 
 tii<' place or ilivf'cl ulicin Ihi! t'ai-ls woik tMimiiilii'il ; B'kI \\\» (IciniKJant u i-crluiii tinn* 
 
 may jili'ad tiic ;;cii('uil i.'iHiu', aiiil "i\i' llui .sjumtiI irinlli'i" m »ivult.'in;(> ; jiiul " i "J at a cor- 
 
 il llii' ulaiiiliii ><1ihII hfCttinn riori-tiuicil, or siiiili ili-foiitiiiiii' llio urUiii). or if ''tin l)ln<;«'. 
 upon a ilt'iunner or othiii winrt, jiiilijtiitMl MJinll hi' ^[ivoti ii'^iinNt the plaiiitilT, 
 
 Ilie ilcrcinlaii' '•1'.^!! itM'ovi'r costt*, arid li:iv« hk li icMiicily tVir tiiu .>aiiio as (^wtll. 
 any dcfiMulaiil fun havu in olluT »Msi.'s whi.'io cmlM aro ;;ivt'ii iiv Lmv. 
 
 r.XIIl. Ami ln! il iMiaol'ni, 'I'liat in luiy iiicli iii-tioii, it'llii' ,)'a'l':j() ur Court 
 hi'loiL' wlioiii Miicli aiitioii rtliall ho liicd >hall corlily \\\\\t\\ I'lo roouid that iho 
 deloinlaiif or iDlcad.ints in cucli a<'ti(iii actod npon iiiohahlc causo. llit'iitho 
 j>laiiilili in .tiii'li :icti(in .••hail not l»' uiiinh.'d to itioiit thiiii one Aiiillin" 
 (laniagtia iior to any cohIh ot mux. 
 
 i-XIV. And 1)0 it cuncti'il, 'I'liat in (laso any inrormalioii or Hiiil Hhiill ho 
 hroiigiit lo trial, or di'lonnitu.'il, on ai'.coiiiil o( rny .Hfi/iiro inado nulur tlihs 
 Aci, and a vordicl .""hall ho hnind, or tlociftion or jnil;^iri('jii j,Mv«n lor iho 
 I laiinaiit tlioroot', and tlio.lnd!,'o or Court ht'toro whom the c.uu^i- nIkiII have 
 heoii triinl or hron'j;lit sh:ill rorlily on rlic record Ih.il tlioro \va.^ [xohahio 
 cause ot" ,si'i/ini', tin) olainiant ^llall not ho entitled lo any cokis oI <*iii(, nor 
 --hall till) ptMsoii who inado Miieli seiznit! be liahlo to any actioii) in licltni'iil, 
 or other snit oi- prosecution on nccoiuit ol Knch Hei/.nre, and il any nclion, 
 iiidiotmciit, or other suit or prosecution, shall ho hiou.'^ht to trial against any 
 person on account of Mieli sei/.nre, wherein a verdici or jnd.'.'inent ,-ihall he 
 ;,MVOii ajrainst liie deleiulaiit, the plainlitl, if prohahle eaii,>o ho eertiliod as 
 atoiesaid on the record, hcMiles the tiiii.i; ^-ized, or t!io vahio thureot', .«liall 
 not bu untitled to moro than on(( >hillin;,' dainayos 1101 to any r'lsts ol' snit, 
 nor shall tho del'ondant in lucli prosecution in snob ca.<o be titled more tliiin 
 six pencB. 
 
 M |irobiibIi' 
 
 ^!\\\M bt) ClT- 
 
 'illcd iijKtn tiio 
 ri'coril tliii 
 riuintiir!* 
 iiaiiiairci4 nnd 
 
 CO.ttH hllliltMJ. 
 
 On th.' trial of 
 
 ill" V.iliilily nt' 
 
 any sfi/urc, 
 III) ciiHlM mIi.iII 
 
 lie flTdVCTCli 
 
 by cliiiiiianl 
 (irobablo cauirt 
 otHeizuri! ho 
 ciTtilitjii. 
 Daiiniijrsiitiiit" 
 I'll ill iiiMioii 
 urisiiii; Dul 
 1)1' siji/uro il" 
 prubable cauHii 
 cxiriltd I'o.' 
 tiuch uoizuro. 
 
 I-XV. Ami he it enacted, That all actions or suils !'or llio recovery of nny Limitation of 
 (if the penalties or forteitiires iin|)()>ed by this Act, oi any oiher Act relatinij time for lirin;,'- 
 tii the Customs, may be cdinmenced or prosecuted at an) lime wnliin three inttHuil, for 
 years niter thoolleiici! conunitted by nMsoii whereof siicii penalty or lor- K'"'^''''''*) **•-'• 
 leitm-e shall be inenrreil ; any law, iisa'.'o, or custom to tliu eoiitraiy 
 iiotwithslamliiii,'. 
 
 LWI. And be it <'n.icted. That an appeal siiall lie liom liie conviction 
 by any Justices oflhel'ttace under this Act to the Quarlor Sessions to bo 
 tried by a Jury in the ■^ainn iminiier as troin conviolions in any rase of 
 summary punishment allowed by i-aw on tiirnishinL; security by bond or 
 reeo^riiizanco wilh two i-iirelies to tin; Siili.-t'aciidn ol hiicIi eoiivictiny.iiislices 
 lo abido tilt! event of such appeal, nnd also liom the xaid Di.'jtrict Courts 
 luid Circuit Courts, and Iroin decisions or judiriTients of tho Conrtaof (ineen's 
 Heiicli respectively, in casi-s where the amount ot'flie penalty or lorleilure 
 .shall be su(di that if a iudLnneiu lor a lilio nmoiir>t were <riven in any civil 
 case, an appeal would lie; and mk-Ii appeal shall he allowed ami pii)>eciUed 
 oil like condilioiis, and subject to like piovis^ioiis as other appeals liom the 
 same Court, in matters of liki; amount : Provided always, that if the appeal 
 bo hroiiLrht by Her Majesty's Attorney Oeiuu'al, or Sollicitor (ieneral, it 
 ehall iiol bo iteceasary hir hini to i Ive any security on .•iucha|)peal. 
 
 LXVil. I'rovided always, and be It enacted. That in any cafe in which 
 proceediiiLrs shall jiave been or shall hereafter be instituted iu any Coint 
 agaiii'-l any vessel, (foods or thiiiir, fur the recovery ol any iicnahy or lor- 
 feiture unttor this Act or any Act lelatiui? to the Customs, trade or navio-aiion, 
 the execution of any decision or jiuli,noeiit, for restoring such vessel, goods 
 or thing to tho claiinfint thereof, whudi shall l>e pronounced by the Court in 
 which such proceedinjijs shall have been had. shall not be suspended by 
 reason of any appeal which shall be prayed and allowed fioin such decision 
 or judgment, provided tho party or parties appellant shall £;ive sufijcient 
 security, to be approved of by the Court; to render and deliver the vessel, 
 
 goods 
 
 .'vp(ioal.s to lio 
 aa in other ca- 
 
 Proviso : tlio 
 Attorney or 
 Solicitor ('i>no- 
 ral ap(K'alinij 
 riiH'il not jjive 
 security. 
 
 Hestor.'itioii of 
 jjooils, tVc. 
 iiot to 111' prt>> 
 veotetl liv au'< 
 peal, proviJcil 
 .security be 
 fdvun. 
 
 : i-,i| 
 
 r 
 
 V 
 
 ; 
 
t! 
 
 n 
 
 ii; 
 
 
 WW 
 I, 
 
 I!:! 
 
 Ii 
 ■is! 
 
 40 
 
 Cap. ;{l. 
 
 Custoin.'i. 
 
 10 & 11 Vict. 
 
 outls 111 tliinifs concerniiiiz; which such decision or judj^meiit shall b« 
 proiiuiuiceii or the full v.iliie lliereot. (to be asceiiaiiied, either by agreement 
 
 How liip 
 
 iimouiil ot'jio J . . - _ 
 
 curity shall be bptw.-eii the parties, or in ease the said parties cannot agree, then by 
 aBcortainfd. appiaiseiueiit under the anthorily ul'lhesaul Coint) to the appellant or 
 appellants, incase' tlie decision or iiul-inent so appealeil from .shall be 
 reversed, and such ve.ssel, goods or tilings be ultimately coiulemned. 
 
 Penalty for a l.\ VIIJ. And be, it cnacled, 'I'hat if any declaration required to be made 
 false dt'clara- by this Act, or by an;. Act relaliiiL; to the ('usionis. oi to trade or navigation 
 
 the sum ol one li 
 
 VVrits of as- 
 sislanci- how 
 ol>tainal)lp aiiJ 
 
 the piPWiTS of 
 
 tluiso acting 
 uniler tliein. 
 
 How the 
 Kcarrh i-htill bn 
 iiiudi'. 
 
 IJiiraliun of 
 the Writ. 
 
 Permit certi- 
 fyini; that du- 
 ties hii ve been 
 paid on any 
 "oods to bf 
 •iranteil at llio 
 request of I lie 
 owner. 
 
 Particulars 
 ill such Per- 
 mit. 
 
 LX1\. And be it enacted. That luider authority ol ;i Writ of Assistance 
 "■rallied orto be i^ranted, (and all hiicIi Writs heretolore uraiited shall remain 
 m fiili ioice lor the |iur[)oses of this Act,) by any .Iiidi,'e of the Court ol 
 Qiiei'irs Ueiieli or of Vice Ailmiralty, the re.--idei:l .liid<:e of the District of 
 'I'hree-Kiverii, the Provincial .ludire of the District of St. Francis, oraDi.strict 
 J tube ot tlie iJistricl of (iaspe, liaviiiir jurisiliction in I he place (who are 
 hereliy authorized and leriuired to i;iant such Writ of Assistniiee upon appli- 
 cation made to them lor that purpose by the Collector or principal oftieer of 
 the CuMoins ai liie port or place, or l>y Her Majesty's Attorney General or 
 Solicitor (ieneral,) it nliall be lawful lor any ollicer of the Cuslom.s, or for 
 any person employed for that purpose with the concurrence ot the (Jovernoi 
 in Council. evpiesNod either by special order or appoiulnient or by general 
 iciriihUioii, takinii with him a peace oliicer, lo eiiler in the day lime any 
 building (ir oilier place vvithin the iiirisdiciioii ol the Court jrianting ijuch 
 Writ, and to .search for and seize and secure iMiy goods liable to forfeiture 
 undi-rthis Act, and, in case of necessity, to break open any doors and any 
 i.'ticsls or other packages lor that pur|)ose: and sucli Writ of Assistance, 
 when issued, shall be (I.-ciikhI to be in force during the whole of the Keigii 
 in which the same shall have been gianled, and lor twelve months I'lom the 
 conclusion of such Roign. 
 
 LXX. And be it cnacled, 'J'hal when any person shall have occasion to 
 remove from any port of entry lo any other port or jilace, any goods duly 
 entered, and on which ihediilio, impo.sed by law shall have been paid, the 
 Collci'tor or princijial olili;er of the ("iistoms at micIi port, on the rccpiisitioii 
 ill wriliinr of such (lersou, within thirty days alter the entry of .inch goods, 
 specifying the particular goods to be removed, and the packages in which 
 such ironds are conlaiueil, with their inaiks and immbrrs, shall give- a 
 permit or certilicale in wrtiiig, signed by him. bearing dale on the da/ it 
 shall be madt;, and coiitaiioiig the like particnlai.> and certifying that sacli 
 goods have been duly entered iit *iicli port and the duties paid thereon, and 
 slating 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 iniendiul to be so conveyed. 
 
 Penalty on I^XXl. And be it enacted, That if any ofllcer or otficers of the Customs, 
 
 olhcers of the '"' '^"V I'ci^on employed for ihe prevention of snuigglinfr with the coii- 
 
 l.'ustDitis, &c. ciirrencc of the Governor in Council, evpre.ssed either by special nrd«r or 
 
 conniviiifr -.^t a])poiiitmeiit or by general regulation, shall make any collusive seizure, or 
 
 any evasion of deliver up, or make any aiiiecmeiit lo deliver up or not to seize any ves.sel, 
 
 the Revenue J boat, carriage, goods or thing liable to I'orfeiture under this Act, or shall 
 
 '-'<*^^'' take or accept any promise of any bribe, gratuity, recompense or reward 
 
 loi the neglect or non-performance ol b'lit duly, every nuch oiTicer or other 
 
 person shall forfeit lor every suth offenco the sum of live hundred pounds, 
 
 and be rendered incapable of nerving Her Py1ajef»ty in any office whatever; 
 
 and 
 
!*• 
 
 i '■ 
 
f,i 
 
 1847. 
 
 ))'• 
 
 and every 
 given, ixii 
 agrcemeiii 
 ii'iy way t 
 ilie provis 
 naviyatioi 
 
 LXXll. 
 
 Council, n 
 
 horeifialiei 
 
 boiidini? ot 
 
 Eiicli vvlit.';i 
 
 anil lor bra 
 
 o.vportatioi: 
 
 made loi u 
 
 coaslinir tr 
 
 places and 
 
 iiig goods i 
 
 and person 
 
 lliorek), 01 
 
 liiity iiiiy li 
 
 Miken out o 
 
 hack into I 
 
 hav(! been 
 
 |piodu(^e of 
 
 die LJnitod 
 
 day> alter 
 
 and lor rcg 
 
 time by an; 
 
 esiabiislied" 
 
 and ret^idat 
 
 I lie forms a 
 
 mode ofke 
 
 ilelicioiicy, 
 
 il lie sliall s 
 
 extend the 
 
 s,'Oods in bo 
 
 m wliicli ir; 
 
 shall be enti 
 
 sec-tioii (if t, 
 
 and for a])p( 
 
 lorlniturci s 
 
 Act or any ( 
 
 hy law. tbe< 
 
 It being Iiert 
 
 10 make p'ei 
 
 "icier, and i 
 
 Hitlun ilii; e 
 
 >anie roferri;i 
 
 'iiereof, and 
 
 ilierein, and 
 
 leeni ad visa 
 
 or part rem it 
 
 party, or of 
 
 lelaling to tli 
 
 taken with il 
 
 general rtjgi 
 
 lircaidi of twr 
 
 like manner i 
 
 'elating to tli 
 
 UXIfl. / 
 viorted or e.\p 
 ip to be inad( 
 
i I* 
 
 1847. 
 
 Customs . 
 
 Cap 
 
 ^I 
 
 41 
 
 and every person who shall givo or oHpr or promieo (o givo or pmcnre to be Ami on per- 
 given, any bribe, recoiripenso or reward to, or shall make any collusivo sons bribing 
 agreement with any siirli oliicer or person as aforesaid, lo induce him in tJiPiu to con- 
 a'ly way to nej,deef. his duty, or lo so conceal or connive at any act \vhi;reb> nivf. 
 tiie i)rovisions of this Act or nny such Act relatin;^ lo the Customs, trade or 
 nuviyation, might be evaded, shall lorleit the sum of live hundred pounds. 
 
 (ii)veinor m 
 < 'ouncil ma)' 
 make rojrula- 
 tions for cer- 
 liiiii purposes, 
 slaiii^htcrinff 
 calllo, or 
 i^rindinif {{rain 
 ill liond. 
 Hr;uiilin;T or 
 marking 
 ^'oocls. 
 
 'J'aro. 
 Coastintj trade. 
 
 Forts of entry, 
 Ac. 
 
 Passirjr Ca- 
 nal:?, ixC. 
 
 Kxcmptinj) 
 produce of 
 ;irain or loys 
 jirown in th<' 
 Provinte, &f , 
 from duty in 
 rertain cases. 
 
 Warehousing , 
 
 LXXll. And f>e it enacted, That it shall be lawful for iIk; (iovernor ju 
 Council, and lie is hereby ;uithori/ed, from time lo time, an<l in the manner 
 hereinuller provided, to make regulations relutini^ to the warehousing and 
 bonding of anch cattle and swine as may be slan^ditered and cured, and of 
 such wlieiit, maize and other jj;rain as may lie t^roumi and packed in bond, 
 and for brandling and marking; all dutvpaid jjoods, ami goods entered lor 
 exportation, ;iiid for regulating anil deelarinir what allowances Bhall bo 
 made lot tare on the gross weight of goods, and tor declarini; what shall he 
 coasting trade, iuid how the same sliail be legnlated, and for appointing 
 places aial ports of entry, and warehousin-f and bonding poit^, ami respect- 
 ing goodti and vessoJH passing tl;e Canals, and respecting the horses, velucles 
 and personal baggage of travellers, coming into this Province or relurninL; 
 iliereto, or passing through any |)oition thereof, nnd h)r exempting liom 
 .'nly nny Hour or meal or other piudiice of any wheat or grain grown in and 
 '.aktiii out of this Province into the T'nited Slateis to be gionml uiui brought 
 hack into this Province within two days after such wheat oi niaiu .-^hall 
 liave been so taken out to be ground, or any boards, planks or scantling the 
 produiw? of any loi>s or limber grown in and taken out ol'this Province into 
 ilie United Stales to be sawn anil biouyht back into the same within seven 
 days after such logs or timlicr shall liave been so taken out to he sawn, 
 and for regulating the qiianlity to be so taken out ov brongh' in at any one 
 lime by any parly, and the mode in which the claim to exemption shall be 
 eKiablished and proved, and for aiithori;ang the appoinlnieiit of warehouK^g, 
 :iiid regulating tlie security which shall be taken iVom warehouse keepers, 
 ihe forms and conditions subject to whiidi gooilp me to be warehoused, the 
 iiiode ol'kee[)ing goods in warehouse, the allowaiico for natural waste or 
 delicieiicy, and the amount of warehouse rent, and upon application, ami 
 il he shall see lit, and either by Lreneral regulation or by special order, to 
 extend llu; time fur clearing warehoused unods, and lov the transpoit id 
 1,'noils in lioiid from one I'ort or place to anotiier, and lor regulating tiie lorm 
 lu which tran,-,f(!is ol gooiiri in warehouse or bond Iroin one party to anollier 
 shall be entered, for exempting goods from duty as provided by the third 
 section of this Act, and leLTuIating the mode of proving sueh exemption, 
 and for apjminting the manner in which liie proc»;eds ol penalties and 
 lorleitures shall be disuibutod, and for any u'i'.-v purpose lor which by this 
 Act or any other Act lelaiing to ihe Cusloms i. ... trade and navigation, or 
 hy law. the Governor in Council is omjiowered '.) make orders or legulations. 
 It heinir hereby declared competent tin hin> ( i In' shall deem i» e\pedic!'t,) 
 10 make geiicial regulations m any matter i.i which lie may make a special 
 iiider, and hucIi general rcoulalion shad tipply lo e.icli particular ea:-e 
 HiUiin the extent and meaning theiei!', .s lolly and eliectually as if the 
 .-ame referred directly to each particular ease within the intent and meaning 
 liiereof, and the olliceis, runctionaries and pisrlics hnd bee;i s]>eci.illy named 
 ilierein, and lo aiithori/e the taking of such bonds and security as he may 
 leem advisal'le for the ))erlormance of any condition on wliicli any remission 
 ur part remission of duty indulgence or iiermission s!iail be granted to any 
 party, orofany other condition made with such parly, in any mutter 
 lelaling to the Cusionis or to trade or nrivigatioii, which bonds and all bonds 
 taken with ihe sanction of the Covernor in Council, expiessed either by 
 general regulation or by special order, shall he valid in Unv, and upon 
 lircach of any of the conditions thereof, may be sued and proceeded upon m 
 like manner as any other bond entered into under this Act, ei- any other Act 
 lelating to the Customs. 
 
 LXXIII. And bo it enacted, That all goodri shipped or unshipped, ;m- Ponaltiesond 
 uortedor e.vported, carried or conveyed, contrary to any regulation so made forteitures for 
 ip to be inada by the (Jovernor in Council, and all goodsi or vehicks and contr.ivcntion 
 
 all 
 
 Transters of 
 giiods in bond. 
 Kxcmpiions 
 from duty 
 under beet. 'S. 
 Diitriiaition of 
 penalties. 
 
 Other purpo- 
 ses. 
 
 Gciieriil rcmi- 
 lations to have 
 the etleet of 
 spicial orders 
 in easts lo 
 wliich tbev:ip, 
 
 I'ly- 
 
 Taking of 
 bonds. 
 Ljoi .is taken 
 with Ills sanc- 
 tion lobe valid. 
 
 ;HI 
 
 . ' * ii 
 
 
 1:' 
 
 % 
 
42 
 
 c 
 
 111). 
 
 Cic^loms. 
 
 10 & 11 Vict. 
 
 
 ofsucll rc';.m!n- 
 tioU:S, 
 
 How rctovcr- 
 iiLiic. 
 
 Mode ofpii" 
 bliciv'ioii (if rc- 
 gulutiojif. 
 
 Rcvocalifin. 
 How rcijula- 
 tiuns may he 
 provnl' 
 
 all vc-5^«lr, uii'lor llie viiliio of one lumdiPil jioiinds currenry, ^vith rcgar.l to 
 wliicli Iho lequireiueiit.s of any surh rciziilation shall iu)t linvt* been conipjiett 
 iviili, shall hf Ibi'lfitcil, and if such vc-sel b(^ ol w over ihc valuo of one* 
 hundred |>()iiii(U', thi! inas:>M- t!i-Mni)f rilr.ill by .such noii-c()Uipli:'iice incur a 
 ])uiia!iy ol'one hundred paiindd; uud such lorlbitnres iiu(' ^ii'aaltics shall ho 
 rcrovcrablo and mny he enforced in ll;e Fame inatnicr, before llie eanr" 
 Court and iribntml as if incurred by the contravention of aiiv direct pro- 
 \isinn ol'ihis" Act, and all j^eneral rerjiilations to ht? made by the Governor 
 in Council under this Aci, 'liall I ,!ve force and eli'ccl Irotu and al'ter the 
 day on which lliP, same shall be puhlished in the Otiicial Clazotte, or from 
 and after .-sucti later day as -hall In; up})oinic(l for liie piu'pose in such 
 re^nhitioiiji, and diirinp: such time as Jisilj be th(?rein expressed, or if no 
 lime b?. cxprojised lor that purpose, then until tlie same pIiuII be revoked or 
 altered; and all .such reifulatioi.H may bi; revoked, varied or altered by any 
 snbseqneni rei^^'uldtion : and a copy of the Ollicial (iazette eonlainino; any 
 eucli regulation shall be (tvideiiite of such rciruiatiou to all intents and 
 purposes whatsoever. 
 
 iiiii 
 
 ■I 11 . 
 
 ? I 
 
 III 
 
 Certain co- 
 pies of order.-* 
 in Council tj 
 be eviJencc. 
 
 By whom 
 bonds shall be 
 taken to ]]. 
 M's use. 
 
 To be ;ri'.'en 
 prior to the 
 (ieliverinij, &c. 
 of the i:ood>-'. 
 
 Forms lo he 
 kept in all cer- 
 t ain otlici's. 
 
 Blank forms 
 <ii |i;iper.< to be 
 kept !it CuH- 
 lom lIouf>eii. 
 
 I. XXI \'. And he it enacted, 'I'hut any copy of an order of the Governor 
 in Council made in any special matter and not bein<T a general regulation, 
 certilied a> a true copy ot such order by the Clerk of the Kxeculivc Conih-il 
 or his Deputy, ^'hall be evidence (i|\s'jcli cider to all intents un*l purposes 
 what.soever. 
 
 LXX\'. AuJ bo i! enacted, That all bonds ami securities, ol what kind 
 and nalnre noever, authorized to bo taken by virtue or under the authority 
 of this or any Act lelatin:,' to Custom-:, 'frade or .Navigation, .shall be taken 
 by the Collector or principal oilicer of the Customs at the place where the 
 same is to be taken, and to and for the u>e atid benoiit of Her Majesty, Her 
 Heirs and Succe.^sors ; and such bond.s shall he taken before the delivery ot 
 any sood.-^, wares, mercluudiz^ vci^sel, carriage or vi-hicle, horsea or 
 cattle, oi any kind or descriptioa whatsoever, arel byfore llie performance uf 
 any act or matter with rcijard to which the taking of any sucli bond or 
 bonds shall be recjuired ; and all huc!» bonds and .securities shall be, a^^ 
 nearly a-s practicable, u!iit"orm ; and piinted or litoirraphed fortes therc<il 
 kept in cucii and every otiicc of Customs throughout the I'rovince. 
 
 b\ \VI. And be it cnai'ted, That all terms and papers necessary for the 
 iransactioii ot'any h'lsnnisy at the resprciive (Justom Houses or places or 
 |ii.iiH ot entry in this I'lovinro, shall henccl'orth be printed mulbrndy, and 
 supplietl by the proper oilicer to all such Collectors or other oliicer.s ms may 
 be iu chari^e of any Custom Housti, and other olFiccrs of Cuntorns at any 
 j)oit or ]iiace of i-ntry within the Province, lot the use of persons trunsactnij; 
 Customs buKiness thereat. 
 
 Duties over- I.XXVll. Ami bo it cnucfed, That although any diitv (jf CiistomH sliall 
 
 paid not reiur- have been overpaid, or allhou-^h alter any duty" of ('nstoms have been 
 
 nal)lc after 
 three years, 
 tho' wrongly 
 paid. 
 
 cliarired and i)aid, it shall appear or he judicially eytabli.died that the name 
 had been elnui^jcd under an errotcou-^ construcUion of the law, it Khali not 
 be lawful to return any such overcluiru;e alter the expiration of threi- vearn 
 Iroai the date of such payment. 
 
 Time of impor- 
 tation, &c. de- 
 fimd. 
 
 And iif ex- 
 p.)rtation. 
 
 f.XXVill. And be il enacted. That whenevei on the levymy of any dutj , 
 or for any other purpose, ilnhall become iiecessary to determine the preci.se 
 lime of the impoitalion or exportatl 'uy <foodt;, or of the arrival or 
 
 depnrture of any vessel, f:uch iniportiiat.,.. A' inade by sea, coa.>,tvvise, or by 
 inland nuviu.ition in ai.y decked vessel, sliall be deemed to have been 
 completed Irom the time the ve.ssel in wiiich audi goods sliall be imported, 
 came within the liiriits of the port at which they otitirht to be reported, and 
 if made by lanil, or by inland navijration in any mideeked vesiapl. then 
 from the time .such goods were brought witlun the limits of this Province; 
 Anil the e.vportaiion of anv goods shall be deemoif to have been completed 
 from the time of the legal shipment of such goods for exportation, after duR 
 
 entry 
 
11 V 
 
 ICT. 
 
 ii rcgar.l to 
 n complied 
 aluo oi'oiie 
 ee incur u 
 's shall ho, 
 ! llie eaiii" 
 direct pm- 
 t) (Governor 
 .1 id'lnr the 
 f, or from 
 io in such 
 d, or if no 
 revoked or 
 'cil by any 
 linini^ any 
 itenta au'l 
 
 t Govt.'vntir 
 egulatioti, 
 •0 Council 
 I parpos('-> 
 
 ,vhal kiriil 
 '. authority 
 I be taken 
 kvhere ih'i 
 esty, Ilci- 
 lehvery ot 
 !iors(,'hi (II' 
 nnancc ni' 
 bnnil or 
 ill be, an 
 s thereni 
 
 ll 
 
 iry for the 
 ph;ce.s m 
 n\ly, and 
 rs Hal may 
 ns at any 
 ansactiiii' 
 
 iniH shall 
 live been 
 the K-anic 
 shall not 
 ree vearn 
 
 any iluty, 
 le precise 
 rrival or 
 ise, or by 
 avft lieen 
 inijiorleii 
 •ted, an 
 sel. thi 
 ^rovince 
 ompletcil 
 alter diu' 
 entr\ 
 

 1 
 
 
 
 
 
 T 
 
 1 
 
 c 
 
 ^ 
 
 
 
 15 
 
 1 
 
 h 
 
 1 
 
I* 
 
 1847. 
 
 Cuslom.t. 
 
 ( 
 
 ap. 
 
 .01 
 
 43 
 
 CjdVfiriior 111 
 Council. 
 
 (.'ollPcli)i 
 
 entry outwanLs, in any deckoil vessel, or fiom tlio tiino tho fjofids L-hall 
 
 have been carriod hi'yuiul tlie liini'.t! ol ihc Prnvincf. il llic exportiitioii bt- 
 
 bv liiiiil or in any inidcckoil vessul ; and tlu; lime of tlio airiv;'.! ofauy vessel And of arrival 
 
 ^llall bo deemed to be Uie tnne at wliicli the repoit olViicti V(:s.?el sliall ue. mui tionariiirc 
 
 or ought to liave been made, and llio ti le of the depnituio u{ any ves.-el to of vp.-ibils. 
 
 he the time of th(; last eh'uranoe i^i .^ucli ves-el on tlit; voy!iy;e loiMv'ileh 
 
 hhe departed. 
 
 LXXIX. And in order to avoid tin; heqiicnt use of runiorons term- and Intorpn'latiou 
 expressions in thi?* Act Jind in other Act:J relating to the Custom^ or to Trade clause, 
 or to Navigation, and to })reveiit misconstriu'lion ol'tlie ternin .uid e\[)res- 
 sions used llitrein ; IJe it I'liacted, 'I'iiai m this Acl, or in any such Act ns 
 aforesaid, the words, ''Her iMajesty," or ''the Crown," .shall be understood Her Mnjosty. 
 to mean Her Maje.-ty, Her Hcir.s aiul Sucees-or.s ; the word '' Governor '' Governor. 
 Bhali be uialer.stood to mean tlu; Governor, Lieutenant (Governor, or person 
 administerinir tile (Ivncnnnont of this I'lovinci- (or tlie linui liien beii;:j;; t!i«! 
 wonis "Governor in Council '' :-h.dl be inuler.stood to menu the (iovornor, 
 Lieutenant Governor, or person admini-teiinix tlie (loverritnen*. of this Pro- 
 vince, aeling by and with the ;idvice and connentof the K.vncntiye Council 
 thereof; the word •' Collector " sii.di ho undertitoDil lo mean the Colieelor 
 of the Custoin.s at the I'oit or phiee iiiti'inlcd in the .senieiiee, or any person 
 lawfully deputed or appointed to do the duly olColleetor thereat; the word 
 " Ves.sel " shall be undertoo;! to mean any •'■hip, ve.ssel, or boat of any kind VchspI. 
 whatever, whether propelled by .steam or oilierwistj, and whether used as 
 a sea-iioing ve.ssel or on inland wateii^ only, unle.5sthccorUe\t be manite.»tly 
 such as to distinoni.sh one kind or ela.s.s of ve.-^sel fioni another; the wokI 
 "Master"' shall be understood to be the person having or taking charge of 
 any .ship or vessel ; the word *• Owner" .shall be underslnod to mean the 
 owners if there be more than one in any ease; the won! " Goods" shall be 
 understood to mean goods, wares and merchandi^^e, oi niovoahle eliccts of 
 any kind, including carrianres, hor.ses, cattle and ether animals, eveept 
 where these latter are manilestly not intended to be ineludeil by the .said 
 word ; the word " Warehouse " shall be underhtood to mean any place, 
 whether house, shed, yard, dock, pond, or oil. (m place, in which goods 
 imported may be lodged, kept aiui scLiiied wilhont pii\nient olduty; antl 
 the word " Custom.s Warehouse" shall bo nndorotood to mean any such 
 place appointed or approved for the t-aid purpose fiy competent authority ; 
 words importing tlic siu'jular number or liie masnline trender only, sliall be 
 understood to include more ].(^rsons or things ol'the samc^ kind than (jne, 
 and lemales as well a^ males, unless there bt; .soniolhing in 'he context 
 inconsistent with or repugnant to such construction; and generally all the 
 terms and ])rovigions of this Act oi of any such Ael as afort;said, shall 
 receive such fair and liheial connlrnetion and interpretation as will best 
 insure the protection of the ffevonue and the allainincnt of li.e pmpose lin 
 which such Act shall have been pas.sed a^coiding lo ils hue inlt-nt, mean- 
 ing and spirit. 
 
 I 
 
 Ma.stcr. 
 Owner. 
 GdoiIb. 
 
 W:ir(diou«e. 
 
 Customs ware, 
 house. 
 
 Words m the 
 singular nuiii- 
 l..>r, &c. 
 
 Gcii.rid rule, 
 
 LXXX. And be it enacted, That tin-: Act my be ailerei 
 repealed by any .Act to be passed ni liie |>ie-ent session ol th 
 I'arliament. 
 
 d, \aiiedoi Act may bo 
 (• I'loviin-ial i.itered durinj) 
 
 ihis scsijiiin. 
 
 
A A No DIODKCUM) 
 V I (TO Kl i: R l-MilN /K 
 
 (' A I' 
 
 I 
 
 All Arl |() ;iiii.-iirl l!ic Law r"i;iti\<' lo Diilu's on C'usluius. 
 
 pi 
 
 ( ■ 
 
 li'li'-' 
 
 M 
 
 --i !■ 
 
 li: E 
 
 PiTninbnl 
 
 125/// .■li)rU, 1819.1 
 
 WlllClfl'. NS il i< cvi.ctlioiil Id aiiifiiil llic l.iw n.-lative l,(» Oulies ot Cus- 
 l(ji>is. iuid lor III, a jiiirpo'^i! tn it;|u',il (uie aiul to le'pi'iil m pint iind to 
 .iituiiid ;iii()llnT ot llie Ai'18 ln'reiii.iriiM int'ntiniieil : Ijh il tlu'ieldif, i-iiacfetl 
 Ity the UnnnnH Movt lixcelk'nt IMajosty l>y ami willi tluJiulvicH ami coiiHcnt 
 t)l llii- 1,1'ifi.lniivt' Ciiiimil iiiul ot llit! Lcsiishitivi^ A.-;m,'iiiI)Iv of ihn Province 
 ol (';iiia(l;i, ( oiisliiiili' I aiul ;is-(.'mi1iI,mI liy viiliio of and innler ihe imfliority 
 r.t'an Art panst-d in the l'.uli;uin'ril ol' llie. rnilt'd kingdom nt (Jreat iiritain 
 and Ireland, and inliiLiied, An Ait lo n-imilc iiw J'n>riii(i:< of I'jijicr ciml 
 Lowir I'annifn, uml far tin' (juvcriunent of CamuUi, and il is hereby enacted 
 liy IIk- anllioritv ol (lit- >aint', 'I'liai llic Afl passetl ni tjic Session held in 
 tho ti'iilli find cIcvtMilh years ot Her Maiesly'H Kei:;!!, and iiitilnlud, An Avt 
 l» nnirttil (til rrrnr t)t tlf Act of 'lit pirsint Sc.'ision, iui[>iisitiLr Dniitu of Cus- 
 toms, and the thiril and lilioentli sections ot the Act ptisfjc^d in the said 
 Si'5>^i"n, and inliinied, An Act for repealinir (ind roiisoliilnlini^ the present 
 />((//'■.< of Cii'stoiiiii ill tlii.< l*roviinr, aiul for otiiir p'lrposis thrrnn mcn- 
 tioiiul, anil the Schednio to tlif siud Act ninicvt'd, comainiiiv the 'I'ahle ot 
 i>niii,s oi'(.'ns»o!ns inwards and Tahle ol Mvemplion.:; and ii->l ofarticleH pro- 
 liibjled to he iiniMited, and so much ot" any other |)art of the Act la.stmen- 
 lioiied, or ol any otner Act or law as shall he inconsistent with this Act, 
 shall be, and the i^aid Act, Schodnle and eiiactiiienls are hereby repealed. 
 
 V n ,.• 'I, And be i! enacted 
 
 .New l.)llt|P3 
 
 inipo-ird in- '" 
 
 sti'iid utllio.^p '" . . . 
 
 levied under 10 'here sirill lie lai.sed, levied, cojlei'led and paid unto Her Majesty, Her 
 
 & II V. c. :}|. " ' ■ " ...... ..,,,■-,•. 
 
 Act 10 & I 
 
 V. c. -A-l, n 
 jirirfs lite 
 of the Haiiif 
 Session ri- 
 pealcil. 
 
 nd 
 
 >, u.. , ., V..., f'iiat in lieu and instead of tiie Diitien ot Customs 
 
 in})iiKe>l by the Net last above mentioned, and oi all other Dalies of f'us- 
 )ins n|)0M tJoiids. Wares and Mercliandi/e impoiled into this Province, 
 lere slnll lie lai.sed, levied. coJIeiMed and paid unto Mer Majesty, Her 
 Htiirs and Sutces-sors, npon Goods, Wares and Mercliamiize. imported into 
 this Province or taken out ol' warehouse for eonsoniplion theiein. thesevei'ai 
 I >ntii,'s of CuMlonis respectively inserted, <lcr?cril)tMl and >e( lijpth in theTalile 
 in the Stdiednli' A to tins Act annexeil, iniitiiled, '/'iihli of liutif^ of I'us- 
 tonis iiiirarih ; and tiiut tlu' arlu-lcs enumerated or mentioned in the Table 
 I'^xciniitiinis. Ill Ih*' ''aid Si hedule, intituled, 'J'alile of tJ.reiiijilioiis, may be imported 
 witiiont payment of any tinty under riii.s Act and the Act lasl abovis men- 
 lioned ; and that the articles enumerated or mentioned in tiie 'lable in the 
 ^aid Sehi'duh;, intituled, Inhln uf I'loliiliitions, shall not be inijiorted into 
 this Province, niidei the penalty theiein mentioned, and if imported shall be 
 turteited, aiul torthwitli destroyed. 
 
 Prolul)ilioti* 
 
 Repi>uh'(l. 
 Her. t 
 
 S.). 
 
 111. I'rovuied ;il\vays, and lie it enacted. That the scv(.'ral articles men 
 tionml in tlie said 'fable ot Kxeniptions as beiiij; free Irorn duty vvlieii i»r 
 jiorted directly from any Brilisli North American Province of which tlu y arc 
 the o-rowth, produce oi manulactnre, shall rcspectivelvbe exempt from duty 
 so loiitr only aa similar aiticles bemir the <;rovvth, produce or manufacture ol 
 this Piovince. and exported t'lom it diiectly to such otlier Province, shall be 
 tiiere admilteil I'ree irom duly, otherwise tliey shall be subject to the same 
 duty, as ifimpoited from any other Country; and the Coveriior in Council 
 may lioin time lo time declaie ttia! any siicii article i» or ih not under this 
 section admissible Into thu Province tree ot duty when imported from any 
 
 olhe,i 
 
^* 
 
 lil 
 
 "V 
 
 i\ w 
 
 I 
 
 j;^ 
 
 j 
 
 I 
 
 1 
 
 ■■'h 
 
 ■ ; "' * 
 
 1 i. 
 
I8.|f>. 
 
 oilier Pi( 
 l'ri)vi(l('(j 
 nrlii-lt! lii 
 whirh it 
 
 IV. Pr 
 
 rolleclcci 
 n fiimiliUi 
 to any en 
 
 |i<'iiticnlar 
 rt'Ht'inble.< 
 ;iu' charg 
 as that u 
 (liity; aiii 
 shall be 1 1 
 IS t'liaryei 
 roiitaiiiL'il 
 Act lioie 
 .ilways, M 
 .liiriii|r tilt; 
 when sold 
 
 V. An.l 
 
 (illtli'sj, .'IIH 
 Mll'j"Ct to 
 
 tiaiul hy 
 Tliat it slis 
 :iii'l when 
 ht! Apj)rais 
 peitivuly, ; 
 Governor ; 
 and !siil>8Ci 
 having jiin 
 the Ci)ilt'ct 
 ^liall he ap 
 
 " I, A. I' 
 
 " ftlerrlKui 
 '• case maij 
 " ol the eiii 
 '' .'ippraisf 
 ' ilipraiot'ii 
 '■ posing (I 
 " cmluiivori 
 " more psp( 
 " any Gooi 
 
 " bo hcljv II 
 
 '' Swoiii 
 "ol 
 
 E. !■•. 
 
 V«T (iist/i, 
 
 And il 110 A; 
 Bhali act as .• 
 sucli i Pjovi( 
 
I8.1f>. 
 
 Customs 
 
 (jip. 1. 
 
 15 
 
 oilier Piovince iinmuci in the Oitli i in (/'ouiicil In I'O niaJn in ilint bi^hjilf; 
 I'rovidt'il al-o, ilint no such orilt-i sliiill liiivo llm •■llrct of miileriiii; miy Provinrt. 
 nrlirit! liatile tn duly wlicn iiii|i<iiliul I'uiiii any siicli I'iuviul-i*, in any i-asi' in 
 whirh il WDiilil l>c Ikjc lioiii duty il iinpfirunl tiiiin any nilu'i C'nniiti V. 
 
 IV. ProMilfil iilways, and In; it ci'iiii'-il, 'riialllicn; sUall In laiffil, l.:viod, A>< i" iinrnn- 
 rolleciccl and paid on each aiiil ovt'iy iioi.-uiminciiilod luiicle »vhirh lioiiis ""^'■"••<l nr- 
 ,1 HimililudL' eilhcriii niati'iial, ijiialily or Un. iix' to whicli il may 1x5 applii'd, '"■''/* '"'wi")! «• 
 10 any I'liiini.'iaiiNl article c!iarL'cal)l(! uiili duly, liin ^•alllo iatcr>|',iiit\ uliicli !*/','!,',| ," '" 
 18 diarycd on tlic cimmi'iatcd article which it iiiohI rcscniMcH in any ol' liic l,,eriUil 
 (i.-irticiilarH helort! iiic.aliuiicd ; ami it" any iion-i'!Minit;iaicd arlu'ii; equally 
 rci'cinhles (wo or niorn eimnuMaled artirlcs on wjncii dillormt rati's of duly 
 Hie charjjjeahlc, the duly on such iiiiii-eiiiiineriiicd artic.li! slial! he the Nann< 
 as that on the i iiimicratcd arlichi which it ie>cinhlcs. payiny tl:c hi'jjicti 
 duly, and on all articles iiiaiiiilactuird lioiii two or more inalcnal", the duly 
 ^hall be thai chai\4ed oil the aiticlu (il"l!ii'rc he a ilillcroncij ol diit\) uhioli P.iknucji to lio 
 IS charged with llu! hinlu'sl duly : ami ihe iiaekacfc's in wliicli yoods a(0 dtcirud 'od.j)* 
 contained shall he ilccnied qiioii'^ ^\ ithiM llit! nieaiiiiirr of ihip Act and of tlie 
 ^ct htJiehy amended, and shall he diject |o duly aCcor(hiii,'ly. |e\i'eii|iiin Hcumlr'' 
 always, such jiacka^es iis are rcqiiir< mly lor the Heciirily oj the. 'joods . , .. .. 
 , luring tin; transport tlimeol', and wi:, li do not usually acconijiany ihe ^loods y,^, . ' '' 
 when sold in llii.-i Provinci! as be' -<-ef>;;>ry tor eontaiinnv, the >amo.) 
 
 " I. A. |{., haviiiuj been appointed lui Apprfiisci ol (l.iods. Wares ami Tli*.' o;ith 
 " Merchandize, and to acl as sucdi at the Port, ol (or, as the 
 
 '• C(i.<(' ;/iav /"'), do ^oleinnly swear that 1 will raiililnllv piiliimi ihe dulled 
 " ol llic said oliicr, witli(iiii paitialilv, lear, lavoi oi ailectioii, and iii;it 1 will " 
 '' apprai.se llie value ol all (inods. W'aies and .Men haiidi/c' siiliiiiillcd to my 
 '• appraioeinnnt, accordiiiLr to ilie triit; intent and meaiiinir oi ihc law- im 
 '•posing duties ol Curiums in ihi- Province, and liiat 1 will ii-e my hc»-t 
 " endeavors lo |iri^vent all traud, suhlerlng*' or eva.-ioii of the said lasv.s. ami 
 '' iTion; e>p(H'i.iily lodetoct, e.vpo.se and tinsliate all attcmpi. lo niiiici value 
 "any C«oodr', W;sres oi Merchandise on which any duly i.s cliar;.;eablr. 
 " yo liolj> me Ciod.'' 
 
 A, II. 
 Appraiser lor 
 
 (n-! Ihc ("((iV inuu he.) 
 
 '' Swoui belure me, tlii« 
 "ol IS 
 
 E. !-•. 
 .1. P. 
 
 1.1 a \ 
 
 
 1 
 
 m 
 
 ,1 
 
 ill 
 
 > .''A 
 
 For {lis the f'^e raaij hr.) 
 
 And il no Appraiser be aiipoiiited at any Port oi entry, llm Collector there Collector to 
 Bliall act as an Appiaiser but without taking any special oath o( ollicc as act where 
 such J Provided always tliat it i?hall always be lawiul for the Governor to there is no 
 
 direct Appraiser, 
 
IMAGE EVALUATION 
 TEST TARGET (MT-S) 
 
 
 1.0 
 
 I.I 
 
 IM 
 
 150 "^* 
 
 ■^ 1^ 12.2 
 
 i lis 111^ 
 1.8 
 
 ■UUU 
 
 L25 ■ 1.4 
 
 1.6 
 
 
 '/ 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, N.Y. 14580 
 
 (716) 872-4S03 
 
 S. 
 
 ;-C» 
 
 ,\ 
 
 iV 
 
 :\ 
 
 \ 
 
 ^<b 
 
 .V 
 
 
 4 
 
 
46 
 
 Proviso : Ap- 
 praisers may 
 l)e sent to any 
 J'ort to ap- 
 praise goods. 
 
 Repealed. 
 
 Ui V.c.Sb, 
 Sec. 3. 
 
 Cap. 1. 
 
 Customs. 
 
 12 Vict. 
 
 direct any Appraiser to attend at any Port or place for the purpose of valuing 
 any ooocis, or ot actiiiij: iis Appraiser there (hiring any time, which such 
 Appraiser shrill aci'ordiufrly do witliout takincr any new oalh of office ; and 
 each Appraitjer siiall be deemed an Olhcer of the Customs. 
 
 VI. And be it enacted, That in all cases where ;uiy duty is or s;hall be 
 imposed oil any goods imported into tliis Province, ud valorem or according 
 to the value thereof, such value shall be underdlood to be the actual cash 
 value thereof in the piincipal markers in the country where the same were 
 purchased and whence tliey were exported to this Province, or if such gooda 
 were purchased in one counlry and e.xjioited lo this Province from another 
 country, then in the principal markets of the country where puch goods 
 were pin'clia«ed by Ilie person or persons importing the same into this Pro- 
 vince; And it shall be the duty of each and every Appraiser and of every 
 Collector when acling as such, by all reasonable ways and means in his 
 power, to ascertain, esiimale and appraise the true and actual market value 
 and wholesale price as aforesaid, of any goods to be appraised by him, any 
 invoice or aflidavit to the contrary notwiliistanding, in order to estimate and 
 asceriain the value upon which duty is to be charged as aforesaid. 
 
 I' 
 
 Except in cer- 
 tain caset, no 
 entry yhall he 
 perfect witliout 
 the proi'iuctiotk 
 of an Invoice : 
 Bond to 1)0 
 pivon I'or pro- 
 ducing one. on 
 landing goods 
 by billofsight. 
 
 Invoice to be 
 attested on 
 oath by tlie 
 owner o! the 
 gjods. 
 
 Form ofoatf. 
 
 Kxphtincd 
 liy U> Vic. 
 c. 85. 
 
 r 
 
 Bill of entry to 
 mention the 
 value fiT duty, 
 iiiul to bo at- 
 tested. 
 
 Vii. .\nd be it enacted, That except only in cases where it shall be, 
 otherwise provided by regulation of the (invernor in Council, no entry shall 
 be dei'iii';il perfect uulest? a sulticie;it invoice of the goods to be entered, 
 aitesled as hereinatter requireil, shall have been produced to the Collector; 
 nor shall any goods be entered by bill ot sight, notwithstanding any thing 
 in the lliirteenth Section or any other part of the Act hereby amended, 
 imless in addition to the deposit ot money rc([uired by the said Section, the 
 person to wiioin such goods shall be delivered, shall take the oath in such 
 case provided in the [Scheiiule to this Act, and shall jointly and severally 
 with one or more sureties, give boml to the satisfiiction of the Collector, to 
 produce a sufficient invoice of such goods attested in the manner required 
 by this Act, and to make pcrl'ecl entry thereof, and to ]iay any deficiency 
 o}' duty thereon, within a time to be appointed by the Collector, but this 
 ^hall u!)t exemjit such person from compliance with all the requirements of 
 the said Act, nor prevent the sum of mone}' by him depositeil from being 
 dealt wish in the manner provided by the said Section, if perfect entry be 
 not made Avithin the time so apjiointed as aforesaid : Provided always, that 
 such sight entry nuiy be made us provided in the said thirteenth section, if 
 the person to wlioni such broods shall be delivered shall make oath that 
 such sutnoient invoice has not been and cannot be produced. 
 
 Vni. And be it enacted, That with tiio Bill of Entry of any goods thorn 
 sliall be proihiced and delivered to and left with ihc Collector if reqnired by 
 liiiu, an Invoice of such goods, attested by the oath of the owner, and if the 
 owner be not the person entering such goods, ihen verified also by the oath 
 of the importer or consignee, or other person who may under this Act lawfully 
 make such entry and verily such invoieo, in the form or to the eflect of the 
 oath o'' oaths provided for the case in the Schedule B to this Act annexed, 
 which oath or oaths shall be written or printed, or partly written and partly 
 ]ninted on such Invoice, or e;i the l'>i!l of entry (as the case may be) or shall 
 be annexed thereto, and shall in eitlier case distinctly refer to such Invoice, 
 -o that there can be no doubt ;is to i"s being the Invoice (o which such oath 
 IS intended to apply, and shall be subscribed by the party making it and 
 certifiec' bv the signature of thi- person before whom it shall I'tve been made ; 
 ami the nil! of entry shall also contain a stalemciit of the value lor duty of 
 the goods therein uientionetl, aud shall be signed by the person making lh(^ 
 Entry, and siiall bo veriiied in the form or to liie effect of the oath provided 
 for the case in the said Schedule 1?. 
 
 Party entering IX. And be it en.-^cCled, That in any such Bill of Entry ns aforesaid, it 
 may add totlie f^-]^.j[ ])q lawful for ilie person makingthe same, to ruldsuehsum to the value 
 value by the j,jatyj j,^ ^ii^ invoice as siiall be sulileient to make the value for duty •''uch 
 invoice 80 us ^^ jj on.Tht to bo under tho provisions of this Act, anil such value shall then, 
 
kW^frr-L 
 
 12 Vict. 
 
 )f valuing 
 lich such 
 tice ; and 
 
 • 1* 
 
 r fib all be 
 according 
 ;tnal cask 
 ime were 
 icli goodt) 
 n another 
 cU goods 
 i tJiis Pro- 
 
 ol every 
 ans in his 
 •ket value 
 
 him, any 
 iraate and 
 
 i > .. 
 
 
 i^ !i 
 
 t shall be. 
 !ntry shall 
 ! entered, 
 Collector ; 
 my thing 
 amended, 
 iclion, the 
 I in euch 
 [ severally 
 )llector, to 
 ir requireil 
 deficiency 
 r, but this 
 ements of 
 om being- 
 entry be 
 A'ays, that 
 section, it 
 oath that 
 
 a, i 
 
 ^ 
 
 h 
 
 I t 
 
 oods Ihero 
 squired by 
 and if the 
 y the oath 
 ctlawluUy 
 Teot of the 
 
 annexed, 
 !ind partly 
 e) or shall 
 ;h Invoice, 
 
 such oath 
 ng it and 
 (;eiimade ; 
 I'or duty of 
 making the 
 ;i provided 
 
 foresaid, it 
 
 :) the value 
 
 duly siic'i 
 
 shall then, 
 
 i-i 
 
i¥ 
 
 1849. 
 
 Customs. 
 
 Cap. 1. 
 
 47 
 
 for tlie purposes of this Act, stand instead of the value as it would appear by to ^ivo the 
 tho Invoice : and no evidence of tlie value of any goods import(>d into this true value fur 
 I'rovince, or taken out of warefiouse for consumption therein, at the ])lace duty, 
 whence and the time when under this Act they are to be deemed to have 
 been exported to this Province, <-onlradiclf:ry to or rrt variance with the value 
 slated in the Invoice produced to the Collector, with the addition'" (if any) 
 made to such value by the l^ill o!' Entry, shall be received in any Cuiut iii 
 this Piovince, on liie part of any party except ihe f-rowii. 
 
 X. And be it enacted, That if the Owner, Importer or Consignee of any Provision for 
 poods be dead, or a Bankrupt or Insolvent, or if I'U' any cau-Je his per^-onal ilif (]o;itli, &c,, 
 estate be administered by another person, then hi-^ F'xecntoi, Curiitor, Admi- I'l'i'io owner, 
 uistrator or As.si;^'neo, or person ;i(lministerinc''as nioresaid, may, ii'coi.ini/ant '"'portfi'' &*:- 
 (if the factrt, take any oatli and make any entry wliich such Owner, Importer 
 
 or Consignee might otherwise have taken or made. 
 
 XI. And be it enacted, That if there can be more than onc^ Ov.-ni'r, lin- /^r, toany case 
 porter or Consignee of any good8, any one of iheni cognizant of the facts, whorr there 
 may take the oa'di required by this Act, and such oalli shall be sidiicient, may be nioro 
 (Uilcss the good.s shall not have been obtaini^d liy purchase in the ordinary th.in ono 
 way, and some owner resident ont of this ]>rovinre shall be the inanufac- owner of 
 tuicr or producer of tlie goods, or concerned in tiie nvinulaclure of produc- S"*-"-- 
 
 t ion thereof, in which case tho oath of snch non-resident owner (or of one •%." IB TiV. 
 of them if there be more than one) cognizant of tlie Ihct.^, shall he re(inisile '■'• '"'''• ^^'■- '*• 
 lo the due attestation ol'the Invoice. 
 
 I'.i 
 
 <*] 
 
 XII. And be it enacted, That the oath reijuircd by this Act may 1)0 made 
 in this Province before th(! Collector at the Port where the goods are on- 
 icred, or if the per.son making such oaih be not resident ihere, then before 
 the Collector of some odier Port; and when such outii is required to be 
 made out of the limits of this Province, it may bo made at any place within 
 the dominions of Her Majesty, before the Collector or before the Mayor or 
 other Chief Municipal Ofiicer of the place where the goods shall be shipped, 
 and at any iilace out of the dominions of Mer iMajesly, bei'ore the Ihitlsli 
 Consul at such place, or it there be no sncii Cunsnl, then before some one 
 of the principal merchanis at such place, not interested in tlie goods in 
 ([uestion : Provided always, tiiat the Governor in Council may from lirne to 
 time by llegnlation appoint or designate such other and adtlitional persons, 
 olficeri! or i'unetiontuics as he shall see lit, by nam(>. or by their Uiinie of 
 office, iind in this Province or out of it, and wiliiiii or bcyoiui Her Majesty's 
 dominions, as those before whom such oath may be validly taken, and may 
 by any Order in Council relax or dispense wiili the provisions ot ihi? Act 
 louching such o.ath, in or with regard to o-oods imporled by land or inland 
 navigation, or to any other class of cases to be designated in f-iich lic- 
 tiulation. 
 
 Before whom 
 tlie attestation 
 of Invoices or 
 Bills oF entry 
 may bo made. 
 
 Proviso : 
 Goveruor may 
 apijoint (.tlier 
 persons ; or re- 
 lax provisions 
 as to oaths. 
 
 :. i 
 
 •|l » :.i 
 
 Xni. And be it enacted, That no p"nvi-ion of this Act requiring tho The provisions 
 owner of any goods to take any onth, shall ajiply duriuii' the three montlis of this Act not 
 next after the p.issiag Iheieof, to any sneh owner resident out of this Pro- to apply to 
 vince, nor during th(^ tv/elve mouths next aher the passing thereof to any "wucrs out of 
 owner resident in the United Kingdom or in any ])kice equally distant Iroin ^'"f. province, 
 liiis Province, nor during the eighteen months next after the passing i hereof "^^^j;'"?; "^^"^ 
 to any owner resident at anyplace more dislant from this Piovince than 1^' " 
 the f'lid United Kingdom. 
 
 1i- 
 
 *' I. 
 
 i 
 
 ■ I! ■ ' ■ 
 
 XIV. Ami be it enacted, Tiiat it shall lie hiwful li;r any Appraiser, or for power ofany 
 any Collector acting a:; such (or for the merchants lo be selected as herein- Appraiser or 
 alter mentioned, to evamine and appraisi. any gooils, 'f thi.^ importer, ou-ner, Collector to ex* 
 cnnsignee or asjent be dissali.-fled with the fh'st appraisement) to c;dl before amine parties 
 lim or them and examine upon oath any owner, importer, consignee or tin oath, &c. 
 other person, touching any matter ov thing which such Apj)raifer or Collec- 
 tor may deem maturial in ascertaining tho true value of any goods imported,, 
 jjfld to reqnjri; the production on outn of nnv letters, accoun'e, invoices or 
 - " - ' ■ othfi' 
 
! V 
 
 iJ,t,; 
 
 
 lii- < 
 
 '18 
 
 Cap. 1. 
 
 Customs.. 
 
 12 Vin 
 
 Penalty for 
 refusinjr to 
 attend, &t'. 
 
 Peaally for 
 wilfully fulso 
 evidence. 
 
 Depositions to 
 be kept. 
 
 Proviso ; im- 
 portpr may 
 .ippeal from 
 appraisement 
 in eertnin 
 cases. 
 
 »S'(.r Scr. .'{, 
 It) Viv. rh. SJ. 
 .^incndhiq 
 this Sic. 
 
 Proviso : pen- 
 alty where the 
 appraised 
 value shall ex- 
 ci;ed that intho 
 Bill of entry 
 l)y '20 per cent. 
 I'roviso : ap- 
 praised value 
 never to be less 
 than that in 
 Billof entrv. 
 
 other papeia in hie pospession relating to the (>ame ; and if any person so 
 railed shall nealect or refuse to attend, or nliall ilecline to answer, or shall 
 K'l'iise to aii!?wer in writinij (il'rucjuirod) lo any interrogotariH.^, or to siib- 
 scriho his name to iiis deposition oi answer, or lo produce any such papers 
 as aforesaid when retpiired so lo do, he shall thereby incur a penalty ol 
 tirclvc jinuii(/tt Icn .'ihilling.'i, iuid if fiudi yevt'on be tho owner, importer or 
 consitiiiee ot the good.s in (|ue.sti()u, the appraisement which the Appraispi 
 or Colleclor artiiiii .i'4 such shall in.d<e Ihereolj shall be final and conclusive ; 
 and ii'any person shall Avilfully swear falsely in any such examination, and 
 he be the owner, importer oi consignee of the ^roods in question, they shall 
 be forfeited; and all depositions or testimony in writing taken under IHIh 
 section, shall be tiled in the ofUce of the Collector at the place where the 
 same shall be made or taken, there to remain for future uso or reference, 
 subject nevertheless to the order of the Inspector General. 
 
 W. Provided always, and be it enacted, That it" the importer, owner, 
 consi<riu;e or agent, having complied with the recpiirements ol this Act aiut 
 of the Act hereby amended, oliall be dissatisfied with the appraisement 
 made as Htoresaid of any .«nch goods, he may forthwith give notice in 
 writing to the CoUeetor of such dissatisfaction, on the receipt of which riOliee 
 the (,'olleclor shall select two discreet and experienced merchants, subjects 
 ol Her iViajesty, and familiar with the character and value of the goods in 
 ([uestion, to examine and appraise the same, agreeably to the foregoing 
 })rovisions, and if they shall disagree, the Collector shall decide between 
 tliem ; and the ai)praisement thus made shall be linal and conclusive, and 
 the dn'y shall be levied accordingly : And the said merchants shall each ho 
 entitled to the sum ol twentti-Jive shilling.^, to he paid by the party dissatisfied 
 Avith the former appraisement if the value ascertained by the second 
 appraisement shall be ecjual to or greater than that ascertained by such 
 former appraisement, otherwise the same shall be paid by the Collector out 
 of any public monies in his hands and charged in iiis accounts ; and any 
 merchant who shall be chosen to make any appraisement required under 
 this Act, and who shall allcr due notice of such choice has been given to 
 him in writing, decline or neglect to make such appraisement, eliall for so 
 refusing or neglecting incur a penalty of ten pounds ami cosls : Provided 
 also, that where the actual value for duty of any goods appraised, estimated 
 and ascertained as aloresaid, shall exceed by twenty per centum or more 
 the value for duly as it would appear by the invoici; and bill of entry there- 
 of, then in addition to the duty otherwise ])ayable on such goods when 
 properly valued, there shall be levied ami collected upon the same a further 
 duty equal to one half the duty so otherwise payable: and provided further, 
 that 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 ol' Entry. 
 
 Collector ai.iy XVI. And be it enactinl. That it shall always be lawful lor the Collector 
 take the duty when the value of the goods is in dispute, and when he shall deem it 
 in kiii-f- advisable, in order lo protect the revenue and the fair trader from 
 
 fraud by nndervahialion, and where the same is practicable, and snh- 
 Modeoftaking J^ct always to such Regulations as may he made by the Clovernor in 
 the same. &<■. Council, to take the amount of the duty chargeable on any article on 
 which an (id mlorcm duty is pa}able (alter deducting one eleventh of the 
 duty) in the article itself, taking any s[)Ocitic duty at the rate at which llic 
 article shall be valued ilir duty by the owner, importer, agent or consignee; 
 (that is to say, if the duty after such deduction be ten per cent ad valorem, 
 he may take one tenth of such good.s,) and if there be any specific duty 
 thereon, he may also take such riuantity of the said goods as at the vrdiie 
 last aforesaid shall be equivalent to the amount of such s[)ecific ilufy alter 
 deducting one eleventli as aforesaid ; and out of any number of jiackages 
 or quantities in the same invoice or bill of entry, the Collector may take his 
 ciioice at the rates therein assigned to such articles respectively : and such 
 goods so taken shall be sold or dealt witli in such manner as shall be pro- 
 vided by regulation of thti Governor in Council. 
 
 XVII 
 
I# 
 
 12 Vkt 
 
 peiHoii so 
 r, or shall 
 , or to siib- 
 cli papers 
 
 penally ot 
 n porter or 
 
 Appraiser 
 oiiclusivtc, 
 nation, ami 
 , they Bliiill 
 
 under tliis 
 where the 
 • referencp, 
 
 l«r, owner, 
 is Act aiui 
 ipraisemeiit 
 B notice in 
 hich nolice 
 Is, subjects 
 
 B J^OOCis ill 
 
 e i'oregoiiijj 
 le between 
 ;lusive, and 
 mil each bo 
 dissatisiieii 
 the secoiiil 
 d by such 
 ollecior out 
 5 ; and any 
 aired under 
 n iriven to 
 Bhall for so 
 i : Provideii 
 _1, estimated 
 m or more 
 entry there- 
 poods wlum 
 lie a further 
 ded further, 
 at less tluiii 
 Entry. 
 
 he Collector 
 lail deem it 
 trader from 
 e, and sub- 
 Governor ill 
 f article on 
 venth of tho 
 Lit which the 
 r coiisii^nee; 
 ad valorem, 
 ;pecilic duly 
 at the vr.hie 
 fie duty alter 
 oC jiaclcaiffs 
 may take his 
 y : and Kuch 
 iliall be pro- 
 
 xy II 
 
1H49. 
 
1^ 
 
 IHII). 
 
 Cftsfniiis. 
 
 Clip. I. 
 
 ID 
 
 Collector niny 
 liiko itooiIh oil 
 imyinij tlio 
 v.iiiio nssi^ni'il 
 ill the Itill of 
 ( iitry, iiiul 
 thiirircfi. 
 
 Wll, And 1)0 il ciiiictdd, 'I'liiil ii nhall iilwnyeiiM; lawful lor llicCollicloi-, 
 wlien lie slmll (lot'in it <'.x|u'i!it!iil. toi the protcctiDii o!" tlit; UevciiiK', Jiiul of 
 till! lair Trailer, ami siilijrcl always to any rt'itiilations lo liu made hj^ tlio 
 (.i(iv»rii(ir in ('(iiiiicil ia thai hi'liaH, to litUain and cause to In; (jpoptMly 
 KiTured, and at any liriio williin (iltecii davd lo (U\clari5 liin option to take, 
 and to take for tlie. Crown, any wlmli; parka'^u or packajrcK, or sejiarato aiul 
 (lislinct |)ar(H!l or pareels, or llie, wiiolo of the i^iiodH nifntiom-d in any I5dl 
 ol Kntry, anil to pay, when thereunto reiiiiesied, to llio owner or peison 
 cnttirin^' the Kanie, and out ol any puldic mouiei; in lliu hands of t-nch Cui- 
 leelor, the wuni at vvliicli suidi yoods, packages or parcclR, nliail be respect- 
 ively valned for duty in the IJiil ot Miitry and ten per eeiit tlii;ieoii, and also 
 the fair lrei.v;lit and cliaii^rc,; thereon to iIk; poit of entry, and lo lake a 
 receipt for sucli (^uin ami addition when paid ; and the ;.'<)oda so taken, 
 t^liall (whether siieh payment he reiiueBhul or not,) belong! to the Crown 
 initri tlie time they shall be so taken as aforesaid, and shall be sold or 
 otherwise dealt witli in such matuier aa shall be [)rovided by any lei^'ulation 
 ill that behalf, or as the Governor ol this Province shall direct, and the net 
 pioceeds of the sale of any '^nv^i ;4oods, shall be di'alt with as mi nies ari-sinjy: 
 from duties of Customs ; Proviile.l alvva3's, that if the net jiroceeda of any 
 such sale, shall exceed the umoiuit paid as aiorijsaid for such jj;oods, then 
 any part of the surplus not exeeedin<^ iifty per centum of such surplus, may 
 under any regidation or order ol the d'overiior in Council, be paid lo the 
 Collector, Appraiser or the other Oilicer concerned in the taking thereof, as 
 a reward for his diligence. 
 
 Win. And he it enacted, That it shall be the duty of the Collector to 
 cause at least one packai^e in every invoice, and at least one packai,'e in 
 ten if there bo more than ten in any invoice, and so many more as he or 
 any Appraiser shall deem it expedient to examine for the protection of the 
 Revenue, to be sent to the warehouse and there to he opened, examined 
 and appraised, the packages to be so opened being designated by the Col- 
 icctor on the invoice ; and if any package shall be found to contain any 
 goods not mentioned in the Invoice, or if any goods be found which shall 
 not correspond with the description thereof in the invoice, ami such omis- 
 sion or non-correspondence shall appear to have been made for the purpose 
 of avoiding the payment of the duly or of any part of the duty on such 
 goods, or if in any Invoice or Entry any goods shall have been undervalued 
 with such intent as aforesaid, or if the oath or affirmation made with regard 
 to any Invoice or Entry siiall he wilfully false in any particular, then in any 
 of the cases atorcsaid all the packages and goods included or pretcndetl to 
 be included or which ouglit to lave fieen included in such Invoice or Entry, 
 shall be forfeited : and the burthen of proof that all the reipiirements of this 
 Act and of the Act hereby amentied, with regard to the Entry of any .oods, 
 have been complied with and fi.'lliilcd, shall in all cases lie upon thu ^v:.(ies 
 whose duty it was to comply with and fulfil the same. 
 
 XIX. And bo it enacted, That if any person shall knowingly and wilfully. Penalty 
 with intent to defraud the revenue of this Province, smui^gle or clandes- pg^go^g g„,i, 
 finely introduce into this Province any goods subject to duty, without paying giing goods, 
 or accounting for the July thereon, or shall make out or pass or attempt to using false In- 
 pass through the Custom House, any false, forged or fraudulent invoice, or voices, &c. 
 Bhall in any way attempt 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, 
 Iter or their aiders or abettors shall, in addition to any other penalty or for- 
 feiture to which they may be subject for such oflencc, be deemed guilty of 
 a misdemeanor, and on conviction shall be liable to a penalfynot exceeding 
 fifty pounds or to imprisonment for a term not exceeding one year, or both, 
 n the discretion ol the Court before whom the conviclion shall be had. 
 
 XX. And be it enacted. That the value of any goods shall always be given in entr 
 stated in the Bill of Entry thereof, although such goods be not subject to although the 
 duty, and the Invoice thereof shall be produced to the Collector, but need goods ho duty 
 not be lelt with him or attested on oath., "eo. 
 
 4 XXI. 
 
 !io\v Kiich 
 i^oods shall lie 
 (icalt vs'illi. 
 
 Proviso : 
 Bonus to Col- 
 lectors, Ap- 
 praiscfii, &c. 
 lor (liliwnco. 
 
 Collector to 
 cause a ce-tain 
 number of 
 packages in 
 every entry to 
 bo opened, &c. 
 
 Forfeiture of 
 goods not men- 
 tioned in In- 
 voice, or un- 
 dervalued, (Sic. 
 
 Or for false 
 statement in 
 any oath, &c. 
 
 Onus of proof 
 on whom to 
 lie. 
 
 on 
 
 persons smug- 
 
 IB 
 
 
 li 
 
,' j. 
 
 m : 
 
 50 
 
 Tap. I, 
 
 CiisUiiix. 
 
 12 VuT 
 
 (jovrriinr in ^M- An'l I": il ouacltul, Th;it tin', Onvcnu.r in (Vuiii.-il may, by i-ucli 
 
 Council imiy Ke;,Miliilion.s lis In- hIi;iII Innn lime to liuK! uiaUe in lluit lit;liall, luquire hiicI. 
 
 n'(juiruHt;ili«- iiitdiiiiation with rf«aril to llio ilt!H(;ri|)li<in. (iiiaiitily, innility and value oi 
 
 liciil inlbrina- good,* o.viKirlcd Ironi tliin I'roviin'u to be yivcii I.) llii; proper Ollicer ol'lln! 
 
 tionaglocx- Customs, in tiKMMilry of bucIi jzoods outwards or otliL-i wine, im lie sh.ilj 
 
 jiorts. deum leiinisito, lor staiislical pm-poscs, wlictlu'.r siiili ;j;oodH be exported bv 
 B«a, land or iidaiul navigation. 
 
 Bond* Cor du- XXII. And be it cnartod. Th.'d lor niul nolwithstandin,!:^ any tliin;,' in llio 
 
 tit's on yomls Act hereby amended, or in this Act, ibc (iovernor in Council may, liy .such 
 
 in wliarcliousc lU'oiilations as ho sliall I'roni lime, lo time make in ibat b.'iiull", dispenKH 
 
 may Im (liH- witii or j)rovide lor tin- eaneelliny ol' bonds lor the pavineid ol" dutie.t on 
 
 jictiscd with in good.s aetiiallv deponiled in Warelioii.^e nnder iho ("lown'rt Lock, on Kueli 
 
 I'l-rtain cases ferm.s and conditions and in •• ncli cases ns he tsliall lliiid; proper. 
 
 Certain things 
 may l>o doric 
 \)y an attompy 
 and ajrunt. 
 
 XXIII. And be. it eniictfd, TJrit tny Attorney and Atrent duly tliorcnntn 
 nutlioii^'icd. by a wri'ten iuHtrnmeiit, wiiich he .sludl deliver to ami leave 
 Avilh tli<; C'olleetor, may in bis ,«nid ipuUily validly make any entry or 
 cvecnte any bond or other inf-t,nmeid leijnired by this Aet or by the Act 
 liereby ameiuled, rind siiall thenliy bind his principal as elleetiially nn ii 
 such princijtal had liimKcIt made .'^ucdi entry or executed ,sneh bond or otiiei 
 instnmient, and may tid<o the oath, hereby re(inir(!d ol aConsij^neo or A;T:ent, 
 il he be <-ogni/unt of the i'aet.s therein averred : and any instrument aji- 
 poinliuii' such Attorney and A)zent .--hall lie valid if in the form in tho Sche- 
 dule 15 liereuntLi anuexoil, or in any iorm ol' woitls to the like ellect. 
 
 Anypdrtnor 
 may bind tho 
 firm of wliich 
 he Ih a 
 Alcinbcr. 
 
 As to pcaird 
 instruments. 
 
 Proviso as to 
 form of sign- 
 ing time. 
 
 Not less than 
 n certain 
 quantity of 
 goods to be ta- 
 ken out of 
 warehouse at. 
 one timoi 
 
 XXIV. Alul bp, it enacted, That any partner in any imincorporatcd Com- 
 pany, assnciiition or co[)artnei'f*hip of persons', or their Attorney and Ayeiil 
 authorized aw at'orc^aid, may, inider the name and ntyle usually taken hy 
 .such Company, a.5.^'iieuition or copjirtnciship, make any entry or execute any 
 bond or other instnmient re(]nired by this Act or by the Act hereby amended, 
 udlhout mentioniiifr the name or name.s of any of the Members or of tho 
 other Members of the Company or association or pavtm'rship, and surli 
 »mtry, bond or inslrumenl shall n(!vcrtheless bind ihein a.s fully and eiiec- 
 1ually,and e<hall have the same eliect in all respects a.i if the name of every 
 such iVlembcr or I'artner had been therein nn-ntioned and he bad figncil 
 the same, and (if it be a bond or other inslrnmeut under seal) as if lie had 
 thereunto alli.ved liis seal and had didivored the same as iii.s act and deed ; 
 and the seal iherenmo ain.xed shall be li(dd to be the .seal of each aiui every 
 each Member or I'aitner as aforesaid : and the provisions of this Scetioii 
 shall .apply to any instrument by wbieli any Company, as.-ociutiun or part- 
 nership ol persons, shall appoint an Attorney or Aijent to act for ihcin under 
 the next preceding; section ; Provided always, that the person who under 
 this section shall make any entiy or execute any bonder iii.«trnmcnt on 
 belialf of any Company, association or partnership, shall, under the nanifi 
 and style usually taken by them, write his own name with the word " by " 
 or the words *' by their Attorney," {as Ihc case may be) thereunto prefixed. 
 
 XXV. And be it enacted, That for and notwithstanding any thinjf in the 
 Act herelty amended or elsewhere, no parcel (,f jrood;; shall" be taken out 
 of warehouse, whetiier for consumption lii this Province, or removal to some 
 other Port, mdess the dutie.'! thereon amount to the sum of five pounds or 
 upwards, or such parcel be all the goods reniaiinng in warehouse, and com- 
 prised in the same entry lor warcliousin^'. 
 
 Ab to mode of XXVI. And be it enacted, Tliat for and notwiilistandinj,' any tiling in the 
 proceedinir fifty' second Section or in any other part of the Act liei'eliy amended, all 
 penalties' and forfeitures imposed by llie said Act or by this Act, or by any 
 ot.her Act relating to the Customs or to Trade or Navigation, may in Lower 
 Canada, be sued for, prosecuted and recovered, with costs, by tho same 
 form of proceeding as any other monies due to the Crown, and all suits or 
 prosecution for liie recovery thereof, shall be heard and determined in like 
 
 manner 
 
 in tiuitf for 
 penalties or 
 foifeitures in 
 Lower 
 Canada, 
 
12 Vim 
 
 r, by Hiu'li 
 qiiiro Hiu'li 
 il value (il 
 lirtT ol'llu^ 
 iB lu) hIuiII 
 X ported liy 
 
 liiiif; ill tlio 
 ly, by such 
 
 r, (iispt'llNH 
 
 f (lutii's oil 
 sk, on Kiicti 
 
 y therciintn 
 
 I and leave 
 :iy entry <h 
 
 • by the Ad 
 ;liiE\lly as il 
 jml or olhi'i 
 io or Agent, 
 [rumeiit ap- 
 
 II llio Sciit'- 
 I'ecf. 
 
 )ratc(] Coni- 
 { and Ayeiil 
 ly taken liy 
 execute any 
 iy amended, 
 irs or of tliu 
 p, and snrli 
 ly and ellec- 
 mie ol every 
 
 bad pigiit'il 
 as it' he liad 
 ;t and deed ; 
 •Il anil every 
 
 llii« iSeetioii 
 at ion or part- 
 i llicin nnder 
 1 who under 
 iiptrunicnt on 
 ier the nanu" 
 word " by " 
 ito prellxed. 
 
 • thing in the 
 be taken out 
 
 loval to some 
 ive pounds or 
 i5e, and com- 
 
 y thing in the 
 ainendod, all 
 c!t, or by any 
 nay in Lower 
 by the same 
 nd all suits or 
 •mined in like 
 manner 
 
iiigly. 
 
1 
 
 1H49. 
 
 Cuxfoni.i. 
 
 Cnp. 1, 
 
 51 
 
 nianner as ctlier «iiil« <ir pnmj'ciifionn in (lie, in\u\<* roiirl for monifH dun lo 
 tho C'rouii, .'sccpt lliatiutho (.'in-iiit Cmiil. Itif «;uii(J uliall hu heani ninl 
 (Ictcnriiiieil in h Niunm.iiy iiiaiuior, an pioviilcil iothu Aft lu-it'liy ainetulfd : 
 Aiultliatall Hucli miitfl or iiroH'crutioiiN t^'nuW Im» siii'il l(ti', |(ri>sc«uii"l and p- ,■ 
 recovtMcd willi ciisfs by Hoi .\Iajf>ly'H Altoiin-y (;»'ii»'ral or JSoiiritor (■crii!- "°* 
 
 ral, or in (lie iiairu' or nanit't ol Hium 'Jiiircr oi- ( Hiii-crx of llit; < 'Msfoiii-', or 
 iilhtT person or piTKoiis llicrcinito aulliori/.c.l hy tlic (.ioveriinr (iHneral in 
 Council, t'itlior «'xprt'f*.sly or liy ytnieral rt'«uliition or cnlt.T, and l)y ra) otiicr 
 party ; but noliiiutf in thin StiCiion (-hall eH'oct any provisions ol the said 
 amended Act, cxurpt «iudi only an rt' lain to the lonn of proceeding uiid ot 
 iial in isiic'h tiiit.i or proscciitn'ii.s as alorcfaid. 
 
 XXVII. Anil Ih' if cnactod, Tliat in nny rt'<rn!alloii to In- tiiadu bv tlio nrirnlationnbT 
 (lovornor in (.'oiinnl, niulor \\h< said aturiidcd Act or tins Av{. any oath or (l.m'rnor in 
 
 •ii'rdu'd a 
 
 ssury to |i 
 
 antliori/.t 
 
 ,, I 11, . , , • -'ovi'mor m 
 
 illirniaiion may lie prescrdu-d and H'(|niri'il wluidi llm said Govurnor in Council amy 
 Council nmy tlconi ncccssurv to |)iot(.'Ct thu Hcvoniif ai^aiiiot t'raiid. and any ri-ijuiro oallu, 
 peiHon or ollicer may bo aiuliori/.ed to uilininisitur lliis naino, and all re/^ula- *"-' 
 lions which thi' (iovcrnor in Council is antlujii/od by this Act to niakc. shall 
 behold to be iiiado also under tliw Act licichy ariicndi'd, all llio provisions 
 whcrcol an to llioaiiionnt ol penalties which may be imposed, tiie mudo ot 
 pnblicalioa and j)ic)of or othmwiso Khali npply to sncli Jioirnlations accoid- 
 jiigly. 
 
 XXVIil. And bo it onactcd, 'I'liat in every case where the ])erson Alliriiiaiion to 
 rciiuired to tako any oath under this Act, Hhall bo one of the persons entitled hv. nmdo in- 
 liy law to tako a snleinn allirmalion insieail of an oath in civil ca«eH, sncli intend of an 
 juTson may instead of the oath lefiuircd by thii^ Act make a solemn atfirma- ""''' '" certain 
 lion to the Haine etrecl ; aiul ihut every ]M'ison before whom iinv oath is by '■''^^'^^' *'^' 
 this Act o:- by any IJej^nhUion to be madt; under this Actor the said amended 
 Act, recpiired or allowcil to bo taken, or Holenin niHrmation to be made, shall 
 liave full power to administer tlie s;une ; and that the willulh' making any 
 false slatement in any sncdi oath, shall be |)eijury, and the wilfully makinjr Punishment 
 any false statement in any such solemn ullirmation, shnll be a misdemeanor ''^^ ''^'^c itate- 
 piinishable as perjury. lut-nts. 
 
 XXIX. And bo it enacted, That this Act shall be construed a3 i( its pro- Act to be con- 
 visioMB made pari oftlie Act hereby amended, instead of those partH oi tlie nirucd as part 
 said Act which are hereby repi^aled or .'■■uiiersciled ; and all words and oflO&ll 
 expressions used in this Act shall be hekl to have the meaning assigned to V. c. 31, 
 tliem in tho said Art ; and except whore it is olherwi.te Iterein provided, all 
 
 the provisions of the said amended Act, with reirard to the duties and penal- 
 ties thereby imposed, ami not incon.sisteiil with those of this Act, shall apply 
 to iho duties and penalties imposed by Ibid Act. 
 
 XXX. And whereas it appears that timing the year one thousand eigh Recital, 
 hundred and forty-eiiiht, certain (iunpowder and other Ordinance Stores for 
 
 the use of Her IVlajesty's Foiitep!, were imported into this IVovince, and the 
 same not being within tlie Letter or the Table ofKxeniptions in the Schedule 
 unnexeii to the Act hereby amended, bonds were t.iken for payment of the 
 duties thereon if the Legislature should declare eiich duties payable : and 
 whereas it was noi the iulention of the Legislatuie thai such duties shoiiKI Ronds for 
 he payable : Be it thereloie enacted. That no duties shall be payable on the duties oncer- 
 said (Junpower and Ordnance Stores, and that all bonds given for the pay- ''i'" ordnance 
 ment of duties thereon shall be and are hereby declared void, and shall be f'"7* "^'^^'^ 
 cancelled. 
 
 void. 
 
 XXXI. And whereas it appears that certain Cargoes of goods being tho Recital. 
 ijrowlh, produce or manufaclure of Nova Scotia and other British North 
 American Colonies, were during the year one thousand eight hundred and 
 forty-eight, imported into this Province in good faith, the Importers believ- 
 in<j thauhe said goods would bo admitted tree ol duty under the third section 
 o( the Act hereby amended, inasmuch as like goods being the growth, pro- 
 duce or manufacture of this Province were tlieii admitted free of duty into 
 4 • the 
 
 II 
 
 !!-;■ 
 
 
52 
 
 Cap. 1. 
 
 Customs. 
 
 \l Vkt. 
 
 Free adinis 
 sioii of" ciTt 
 goods made 
 gal. 
 
 1l- 
 
 Ihc Colonioa whence tlio tdiil gomla were iitijuiitrtJ ; ami whcvoas tlio naid 
 !>;()oils vvcrc ailiiiiltcd IVco ot'diily !>y onler ul His lv\culli;iu-y llie (iovcriini 
 (Jeneral iti considciatioii ol'tlii; circiimstiuicca atoieKiud, allliou<^li no Order 
 ill Coinic-il had llu-n been niiidu in lliat IjeliaU' niider \\w said third Scclion 
 ol tlie Act iieieby amended, and it is expedient la provide lor the indenniili- 
 cation of all parties concerned in the free adnii.ssion of the said goods: IJi- 
 it liierefor(; enacted, 'I'liat the oidrr for the free admission of iho said goods 
 sjiaj] be deemed lo luive been lawfully made, and all Olliccrs or persons 
 concerned in nniking or in obey inn and carryinir out the said order, art* 
 hereby indemnilied and saved harmless for what they mtiy have done in 
 that behalf. 
 
 Duties may in XXXII. And wlieveas the emergencies may arise (()r which, in order to 
 fiTtiiin cases maintain tlie public taith, it may be necessary to provitle before the time ,il 
 which the Provincial I'arliament can be assembled : l?e it therefore enacted, 
 That it shall be lawful for the (Jovernor in Council from time to time, and 
 
 I'c increased 
 by order in 
 Council. 
 
 whenever, in Ids opn ion, it may be necessary, in order to enable, the Conso- 
 lidated Revenue Fund to meet the charges piacod thereon, to increase the 
 Duties of Customs imposed by this Act by adding one tenth part, or ten per 
 centum thereon, to such Duties, by any Order in Council to bo made and 
 published in the Canada Gazette not less than three months before it is lo 
 take effect, and in like manner and after like notice, to take oil' such addi- 
 tional duty shall be payable accordingly on all iroods imported into this Pro- 
 vince or taken out ol Warehouse tor consumption therein while any such 
 Order in Council shall je in lorce. 
 
 Act may be XXXII I. And be it enacted, That this Act may bo altered^, amended or 
 
 amended, &c. repealed by any Act to be passed during the present JSession of the I'rovin- 
 this SeEsion. cial Parliament. 
 
 " ! 
 
 
 SCHEDULE A, 
 
 TABLE OK UPTIES OF CUSTOMS INWARUS. 
 
 DutlJ Clj. 
 d. 
 
 IGVichc. 85, SUGAR, refined in .. 
 
 And furtner ior every £100 value V2 
 
 -, Bastard and other kinds, the Cwt 
 
 And for every £100 value 12 
 
 Articles. £ .?, 
 
 loaves or crushed or Candy, the Cwt M 
 
 Id. 
 
 Id 
 
 Id, , 
 
 MOLASSES, the Cwt 
 
 And further for every £100 value 12 
 
 TEA, the lb 
 
 And further for every £100 value 12 
 
 COFFEE, Rawer Green, the Cwt 
 
 And further for every £100 value 12 
 
 ' , Other kintls, the Cwt 
 
 And further for every £ 100 value 12 
 
 TOBACCO, Manufactured, the lb 
 
 And further for every £100 value 12 
 
 — — , Unmanufactured, the lb 
 
 And further for every £100 value 12 
 
 — , Cigars, the lb 
 
 And further for every £100 value 1'* 
 
 , Snuff, the lb 
 
 And further for every £100 value 12 
 
 WINE, In wood, valued £15 the Pipe of 12G gallons, or under, the 
 
 gallon 
 
 And further for every £ 100 value 25 
 
 , In wood, value over £15 the Pipe, the gallon 
 
 And further tor every £100 value 25 
 
 — — , In bottles or other vessels not made of wood, the gallon. 
 
 And further for every £100 value 25 
 
 M 
 
 
 
 10 
 
 (1 
 
 9 
 
 
 
 10 
 
 
 
 3 
 
 
 
 10 
 
 
 
 
 
 1 
 
 10 
 
 
 
 4 
 
 8 
 
 10 
 
 
 
 14 
 
 
 
 10 
 
 
 
 
 
 ! 
 
 10 
 
 
 
 
 
 r 
 
 10 
 
 
 
 I 
 
 G 
 
 10 
 
 
 
 
 
 4 
 
 10 
 
 
 
 
 
 a 
 
 
 
 
 
 1 
 
 6 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 SPIRITS 
 
I* 
 
 12 Vict. 
 
 :is tlio Kiiil 
 3 (iovcriKii 
 li no Ordci 
 ril Scclioii 
 indernnili- 
 goods : 1)1! 
 tsaid goods 
 or persons 
 order, arc 
 ,ve done in 
 
 ill order to 
 llio time ;il 
 )re enacted, 
 ) time, ami 
 the Conso- 
 le rease tiie 
 , or ten per 
 13 made and 
 ifore it is to 
 t'snch addi- 
 ito this Pro- 
 B any such 
 
 amended oi- 
 the rroviii- 
 
 Duiij Cij. 
 £ s. d. 
 
 .. M 
 . . 12 10 
 .. 9 
 .. 12 10 
 ..030 
 . . 12 10 
 ..001 
 . . 12 10 
 ..048 
 .. 12 10 
 . . 14 
 . . 12 10 
 ..001 
 . . 12 10 
 ..0 ', 
 .. 12 10 
 .. I 
 
 . . r» 10 
 .. u 4 
 
 . . 12 10 
 the 
 
 .. 
 
 . . 25 
 ..016 
 
 ..25 
 
 4 
 
 m, 
 
 ,25 
 SPIRITS 
 
1849. 
 
 II 
 
 ALL 
 

 1849. 
 
 Customs. 
 
 Ca-. 
 
 53 
 
 
 
 3 
 
 10 
 
 
 
 1 
 
 3 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 3 
 
 n 
 
 
 
 
 
 
 
 1 
 
 10 
 
 
 
 SPIRITS AND STRONG WATERS, of all sorts, for every gallon of 
 any strength not exceeding the strength of proof by Sykes' 
 Hydrometer, and so in proprotion for any great(;r strermth 
 than the strengtl' " proof, and lor any greaior or less 
 quantity than s /. n, viz : 
 
 WiiisKV, the gallon, . 
 
 And further for every £100 value, 12 
 
 Rum, the gallon, 
 
 And further for every =£100 value, 25 
 
 Genena, Brandv and other Spikits or Strong Watkrs, except 
 
 Rum and Whisky, the gallon, 
 
 And further for every £100 value, 25 
 
 Spirits, Cordials and LmuKURS, sweetened or mixed -with any 
 article so that the strength cannot be ascertained by Sykes' 
 
 Hydrometer, the gallon, 
 
 And further for every £100 value, 25 
 
 SALT, the bushel, 
 
 And further lor every £lOi) value, 12 
 
 SPICES and FRUITS, NUTS, VINEGaR, MACARONI and 
 VERMICELLI, SWEET-MEATS, or FRUIT preserved 
 in sugar. Candy, or Molasses, for every £100 value, 30 
 
 ANIMALS of all kinds, Hams, Meats of a'l kinds (except Mess 
 Pork,) Butter, Cheese, Flour, Barley, Buckwheat, Bear and 
 Bigg, Oats, Rye, Beans and I'cas, Meal of the above grains 
 and of Wheat not bolted. Bran in shorts, and Hops, for 
 every £100 in value, 20 
 
 ANCHORS,— Bark, Berries, Nuts, Vegetables, Woods and Drags 
 vised solely in dying, and Indigo, — Bristles, — Burr-stoiics 
 unvvrought, — Chain Cables, the iron of the links of which 
 is not less than five-eighths of an inch diameter and which 
 are not less than lilteen fathoms in leiigdi, — Coal and 
 Coke, — Grease and Scraps, — Hetnp, Flax and Tow un- 
 dressed, — Hides, — Junk or Oakum, — Lard, — Lead, pig 
 and sheet, — Marble in blocks impolished, — Oil, Cocoanut 
 and Palm only, — Ores of all kinds cf Metals, — Railroad 
 Bars, — Bar and Rod Iron not hammered, — Charcoal, made 
 or refined, — Boiler Plate, Slieet Iron not thinner than 
 number sixteen wire guage, and Hoop Iron not more than 
 two inches broad. Spike Rods, Pig, Scrap and Old Iron, — 
 Pipe Clay, — Resin and Rosin, — Saw-logs,— Ships' Water 
 Casks in use, — Teasles,— Steel,— Broom Corn,— Wood 
 used in making carpenters' and joiners' tools, — Tallow, — 
 Tar and Pitch, — Tarred Rope, when imported by ship- 
 builders for the rigging of their ships, — Typo-metal in 
 blocks or pigs,— Wool, for every £100 2 10 IG Vict. c. 85. 
 
 ALL GOODS, WARES and MERCHANDIZE, not otherwise 
 charged with duty, and not hereinafter declared to be 
 exempt from duty, for every XlOO value 12 10 
 
 
 
 
 
 1 
 
 i 
 
 i.,,.L 
 
 k 
 
 TABLE OF EXEMPTIONS. 
 
 Ashes?, Pot and Pearl, and Soda ; Cotton Wool: Anatomical Preparations; 
 Philosophical Instruments and Apparatus : Printed Books, (not foreign 
 ro-prints of British Co])yright Works.) Maps ; Busts and Casts of Marble, 
 Bronze, Alabaster, or Phistcr of Paris ; Paintings, Drawings, Engravings, 
 Etchings and Lithographs; Cabinets of Coins, Medals or (lems, and 
 other collections of Antiquities; specimens of Natural History, Miner- 
 alogy or Botany; Trees, Shrubs, Bulbs and Roots; Wheat and Indian 
 Corn; Animals specially iniporled for the improvement of stock. 
 
 Models of Machinery and iMlier inventions and improvements in the Arts, 
 
 Coin and Bullion. 
 
 Manures of all kinils. 
 
 Arms, 
 
 
 \^: 
 
 m 
 
54 
 
 Cap. I. 
 
 Cuatoms. 
 
 12 Vict. 
 
 
 Anns, Clothing, Cattle, Provi,-<ions ami Stores of fivery Description, which 
 iuiy ('onimitHiiry or Conimij<frarit'.-!, Conliaclor or Contractors shall import 
 or bring, or which may bo imported or brought by tiie IViricipal or olhci 
 Oli'icer or OtTicfrs ol Her Majer?ly's Ordnunco into the Province for the 
 use ot' lior MajeMy's Army or Navy, or for the nsu ol" ihe liidiaa 
 Nations ii» thi.-< Province, provided tlie duty othei wise payable thereon 
 would be delrayed or borne by the Treasury ol" the United Kingdom or of 
 this Province. 
 
 Horses and Carriages of travellers; and Morses, Cattle and Carriages and 
 other vehicle.s wtien employed m canying Merchandize, together with 
 lire necessiiry harness and tackle, so long as the same shall be boiiA fide. 
 in use for that i)urpose, except the Horses, Cattle, Carriages, Vehicles and 
 Harness of persons hawking Goods, W^ares and Merrhandi/e Ihroiigh the 
 Province for the purpose of retailing the same, and tho Horses, Cattle, 
 Carriages and ilarnt'ss ol any Circus or lujuestriaii Troop for exhibition; 
 the Horses, Cattle, Carriages and Harness of any Menagery to be free. 
 
 Donations of Clothing specially iinporlei.1 for the use of or to be dietributed 
 gratuitously by any Cliariiable Socioty in this l-'rovinee, 
 
 Seeds ot all knide, Farming Utensils and Implements of Husbandry, when 
 specially imported m gooil faith by any Society incorporated or established 
 lor the encouiagenient of Agriculture. 
 
 Thefullou-in^ Aiikl(.s hi the occupntion or emploijj.ienl of persons coniini; 
 into lite Frovincpfor Ike purpose vf acliudhj settling Ihtrebi, viz : 
 
 Wearing Apparel in acuial use, and other personal etl'ects not merchandize; 
 Horses ami Cattle; Implements and Tools of Trade of handy-erafts-men. 
 
 The personal Hoiiseliold Elierts, not Ivlerchandize, of inhabitants of thin 
 Province, being subjects of Her iNIajesty and dying abroad. 
 
 Jiid the folUnciiiix Arlicies ivlicn imported dirccUy from ihe United 
 Kingdom, or from emy Jiritisk North Anvricaa i'rocince, and being 
 the growth, produce, or maiiufaclure of the said United Kingdom or 
 (f such Province respeclivdi/, viz: 
 
 Animals, Beef, Pork, Biscuit, Bread, Butler, Cocoa Paste, Corn or Grain of 
 all kinds; Flour; Fish, iresh or salted, dried or pickled ; Fish Oil ; Fuis 
 or Skins the produce of fish or creature's livuig in the Sea ; Cypsuia, 
 Horns, Meat, Poultry, Plants, Shrubs and Trees, Potatoes and Vegetables 
 of all kinds, [Seeds of all kinds. Skins, Pelts, Furs or Tails undressed ; 
 Wood, viz: Boards, Planks, Staves, Timber and Fuewood. 
 
 TABLE OF PROHIBITIONS. 
 
 The following Articles are Prohibited to be imported, under a Penaliij of 
 Kiflij Pounds, together with the forfeiture of the parrel or package of gooih 
 in whicJi the same niatj be found, 
 
 BOOKS and DRAWINGS of an immoral or indecent character. 
 COIN, Hdso or Counterfeit. 
 
 SCHEDULE B. F(mMS. 
 
 Oath oh AFFinMATioN of an Acjent, Consicnki:, or Importer not deim. 
 
 lUK Owni:r. 
 
 Province of Canada. 
 Port of 
 
 I, (namf) do solemnly and truly 8we.ir (or aliirnn) that the Invoice (or 
 Invoices) and IViU (or Bills) of Lading now presented by rno to the Collector 
 of are the true and only Invoice (or Invoices) and Bill (or Bill?) 
 
 of Lading by me received of all the goods, wares and merchandize imported 
 in (the whereol i^ Master, from 
 
 , vary tht$e words at tha cait may require) for account ot 
 
 any 
 
If 
 
 12 Vict. 
 
 ...if^. 
 
 on, vvhicli 
 all import 
 li or olhri 
 e for the 
 :ie liuiiiiu 
 lo thereon 
 jdom or of 
 
 •inges and 
 ither with 
 bond Jide 
 ihicles and 
 1 rough the 
 ics, Cattle, 
 exhibition; 
 be tree. 
 diBtribntcd 
 
 (hy, when 
 istablished 
 
 ■ons coniini^ 
 , viz : 
 rchandize; 
 ;riifts-men. 
 Its of thid 
 
 tiie United 
 , and being 
 iingdum or 
 
 or Grain di" 
 1 Oil ; Furs 
 ; Gypsum, 
 Vegetables 
 undressed ; 
 
 Penally of 
 iseofgoodi 
 
 NOT BEINi, 
 
 Invoice (or 
 he Collector 
 lill {or Bills) 
 ze imported 
 tlaster, from 
 r account oi 
 any 
 
same. 
 
1# 
 
 1849. 
 
 CiditomH. 
 
 Ciip. 1. 
 
 ^5 
 
 any person whomaoover for whom I am Muthorized to enter the fame; that 
 the said Invoice (or Invoices) and Hill (or Bills) of Lading are in llie same 
 Btale as tiiey were actually received hy n»e, and that 1 do not know or 
 believe in the exialonco of any other Invoice or Hill of l.adinj^ of the said 
 i,'Ood.'(, wares and raercl»andi/o ; that the Bill (o/' Bills) of entry hereunto 
 annexed antl now delivered to the naid Collector contanis (or contain) a junl 
 and true account of tho said gootls, wares and merchandize, according to 
 the said Invoice (or Invoices) and IHll (')?• Hills) of Ladiuy ; that nothing 
 has bewn on luy part, nor to my knowledge on tlio part of any other nersoa, 
 concealed or suppr^sed whereby Her Majesty the Queen may bedeiraudcd 
 of any part of the duty lawlblly due on the said goods, waves and merchan- 
 dize; and that if at any time hereafter I tliscover any error in the said In- 
 voice (or Invoices, or any of them) or Hill (or Hills) of Lading (or a;iy of 
 them), or in the Hill {ur Hills) of Entry and account now rendered of the 
 said goods, wares and merchandize, or receive any oilier Invoice of the 
 same, or of any of them, I will ininiediatidy make known the same to th(» 
 Collector of this Port. And do liirther solemnly and truly swear (or allirni) 
 that, to the best of my knowledge and belief, A. H. and Co. of , 
 
 C. D. of , &c. {as Ihe case may he) are the owners (or is the 
 
 owner) of the goods, wares and merchandize mentioned in the said Bill (or 
 Hills) of Entry hereunto annexed, as therein respectively stated; that the 
 Invoice (or Invoices) now produced by me exhibhs (or exhibit) the actual 
 cost or fair market cash value, at the lime wiien the same were thence 
 exported to this Province, in the principal markets in (iimert the name of 
 the coanli y whence (he goods were cxjuoried (o (his Province, or use such olher 
 words as wilt intct the fads) of the sivid good*, ware> iuid inerchuiulize. 
 
 (Sij^natiire.) 
 Sworn (or affirmed) before me, 
 this day of 18-1 . 
 
 {^Signature.) 
 
 Collector. 
 
 (or as the ease may be.) 
 
 I-I 
 
 Oath or Affirmation ov an Owner, wiiosk Goods iiavf, been ri'iiciiASEi). 
 
 Province of Canada. 
 Port of 
 
 I, (vame) do solemnly and truly swear, (or affirm,) that the Bill of (or 
 Bills) entry now delivered by me to the Collector of , 
 
 contains (or contain) a just and true account ol all the goods, wares and 
 merchandize, imported by, or consigned to (name or name of firm, dj-c.,) in 
 (the whereof is master, from , 
 
 varti these words as the case may require) ; \\Viit the Invoice (or Invoices) 
 which I now produce, contains (or contain) a just and faithful account of 
 the actual cost of the said goods, wares and merchandize; that I do not 
 know nor believe in the existence of any Invoice, or bill of lading, other 
 than those now produced by me, and lh;it they are in the state in which I 
 actually received them. And I do further solemnly and truly swear (or 
 alfirm) that I have not, in the said Hill (or Hills) ol" entry or Invoico (or in- 
 voices) concealed or suppressed any thing whereby Her Majesty the Queen 
 may be defrauded of any part of the duty lawfully due on the said goxls, 
 wares and merchandize ; and that if, at any time hereafter, I discover any 
 error in the said Invoice (or Invoices or any ofthem.)or in the Hill (orBills) 
 of entry and account now produced, of the said goods, wares and merchan- 
 dize or receive any other Invoice of the same, I will immediately make the 
 came known to the Collector of this Port. So help me Cud. 
 
 (Si'jnalure.) 
 
 Sworn, {or affirmed) before me, 
 this day of IHI . 
 
 (Signature.) 
 
 Collector. 
 (or as the case may be.) 
 
 Oath 
 
 ''». 
 
 •I )l 
 
56 
 
 Cap. 1, 
 
 Cmloms. 
 
 12 Vict. 
 
 
 !!!■■ 
 I'' 
 
 1:: 
 
 Oath on Affiiimation ov an Owner wiikn the Goods have not 
 
 BEEN ACTUALLY rURCHASEl). 
 
 Province of Canadri. 
 Tort ot 
 I, {namfi) do solemnly and truly swear, {or afTirm) that the Bill (or Bills) 
 of entry now delivored t)y me to the Collector of , contains {or con- 
 
 tain) a just and true account of all the goods, wares and merchandize, im- 
 ported hy or consigned to mo {or to name of Firm) in (the whereof 
 is master, vtirij these words us the case may require,) {I'lom 
 ; ) that the said floods, waros and merchandize, were not actually 
 bought by me {or us) or by my {or our) Agent, in the ordinary n.ode of bar- 
 gain and sale; t)nt tiiat, novertheless, the invoice (or invoices,) which I now 
 produce contains (o?* contain) a just and lailht'ul valuation ol the same, at their 
 lair market cash value, in the principal markets in {insert the name of the 
 country whence the goods were exported to this Province, or use such other 
 words as will imct the facts) at the time they were so exj)orted ; that I do not 
 know, nor believein the existence of any invoice or bill of lading, other 
 ihan those now produced by me, and that they are in the state in which 1 
 {or we) actually received them. 
 
 And I do further solemnly and truly swear {or affirm), that I have not, in 
 the said Hill {or Bills) of entry or invoice (or invoices) concealed or sup- 
 pressed any thing whereby Her Majesty the Queen may be defrauded of 
 any part ot the duty lawfully due on the said jjoods, wares and merchan- 
 dize ; and that if at any time heiealter, I discover any error in the said 
 invoice, (or invoices, or any of them) or in the iJill {or Bills) of entry, and 
 account now produced, of the said good'?, wares and merchandize, or receive 
 any other Invoice of the same, 1 will immediately make the same known to 
 the Collector of this Port. So help me God. 
 
 {ii^ignat^ire.) 
 Sworn {or aflirm) before me, 
 this day oflSd . 
 
 {Signature,) 
 
 Collector. 
 {or as the case may be). 
 
 % 
 
 Oath ou Affirmation of an Owner, Consignee, Importer or Agent, 
 ON entering Merchanoize without Invoice. 
 
 I, {name,) do solemnly, sincerely and truly swear {or affirm) that the Bill 
 {or Bills) of entry and now delivered by me to the Collector oi 
 contains {or contain) a just and true account of all the goods, wares and 
 merchandize, imported ifbr me or on my account, or on account of any per- 
 son for whom I am authorized to enter the same, in (the whereof 
 
 is Master, from , vary 
 
 these words us the case may require.) That tlie Bill of lading now produced 
 by me is the true, genuine and oidy bill of lading by me received of the said 
 goods, wares and merchandize, and that I have not received, and do not 
 know ol any Invoice, or other aiicount whatever having been received of the 
 paid goods, wares and merchandize. 1 tlo further swear {or a(Iirm) that if 
 f hereafter discover any oilier or greater (juaiitity of goods, wares or mer- 
 chandize, than is contained in the entry aforesaid, or shall receive any In voicij 
 of the whole or any jiart thereof, I will immediately and witlinut delay, 
 report the same to the Collector of this Port. I also swear {or affirm) that 
 nothing has been conceaIe<l or suppressed in the entry aforesaid, whereby to 
 avoid the just payment of the duties imposecl by the laws of .his Province of 
 Canada; and that all irialteis are justly anil truly oxpresstid therein accord- 
 ing to the best of my knowledge and belief. So help me CJod. 
 
 {l^ic^nai art .) 
 Sworn {or :i (firmed) before mn, 
 this _ J84 . 
 
 {iiignatmp..) 
 
 ('ollector, 
 {cr us tlie case may he.) 
 
 Oath 
 
I* 
 
 Oath 
 
1849. 
 
1849. 
 
 Ctfstoms. 
 
 Cap. (. 
 
 Oatii of ;m Owner icsidiiiR out ot ihisI'RoviNCK, wlioii iheio is no Owner in 
 tho I'rovinco who can attest tho Invoit-e, or wliun tlie owner ik ih« manu- 
 luctiuor or concurncd in llio manulaeliuo ol'tlie goodfi. 
 
 I, {name) do .solemnly and tiidy swcai (or aflirm) that tho Invoice hereunto 
 annexed and isii^ned by mo, is tho Iriioand only Invoice of tho yood.s, waros 
 and merchandize tlierein mentioned Hliij)pcd {or intended to he sliipped) l)y 
 inc (or by name of Finn.) in the wiioreof 
 
 is Muster, (ivny these worth as the rase may rcfjuin,) arui con- 
 ci^Miod to at in the I'rovinco of Canada; tiial 
 
 I have not sent and will not send, nor do 1 know or ludievo in the cxistenou 
 nf any other Invoice of the said jjooda, wait's and inertdiandi/.e ; that tho said 
 Invoice contains a just and faithful valuation ot iho said goods, wares and 
 merchandize at their fair rnarkot cash value, in the i)riiiL'ipal markyts in 
 (insert the name of the Countiij whence the goods wrri; ci ported to this Pro- 
 vince, or use suck other ivords as u:dt meet the faets) at tho time when they 
 were so exported, (or whoii the same were so shippod or at tliis time,) and 
 that tho aanio were not actually purchased by me (or us) or on my (or our) 
 account, — or that tho said Invoice contains a just and faithful account of tho 
 actual cost of tho said goods, wares and meichandizo and of their fair 
 market value in tho principal markets in (insert the name of the Country 
 whence the goods were exported to this Province, or use such other words as 
 will meet the facts) at the time when the same v/ore purchased for my (or 
 our) account; and that nothing has been concealed or suppressed in tlie said 
 Invoico or otherwise, whereby Her Majesty the Queen of (ireat Hritain ami 
 Ireland may be defrauiled of any part of the duty lawiully to become due in 
 Canada in tho said goods, waros and merchandize. So help mo Goil. 
 
 (Signature.) 
 
 Sworn (or afTirmed) bcfoio mo, 
 this day of 184 . 
 
 (Sif^nalure. 
 
 Collector. 
 or 
 Britisli Consid at 
 
 (or us the case may In.) . 
 
 57 
 
 !*• 
 
 ; i 
 
 Tho wording of any of these Oatlis or Adirmations maybe <'lian:?ed to suit 
 the circumstances of the case, and tho Oath or Aliirmation will be suliicient, 
 provided the requisite I'acts are distinctly stated and sworn to orallirmed. 
 
 \l 
 
 ArroiNTMENT of an Attoknev or Agent. 
 I'rovince of Canada. 
 
 Know all men by these presents that we A. TJ. and Co. have appointe'' 
 uiid do hereby appoint C, L). of (residence, profession, ^-c.) to b*' 
 
 niu' tnie and lawful attorney and agent, for us, and in our luanie, to transact 
 ull business which we may Irave with the Collector at the Port of 
 
 or relating to the Department of tfiu Customs at tho said 
 Port, and to execute, sign, seal and deliver for us, and in our name, all bonds 
 entries and other instruments in writing relating- to any such business as 
 aforesaid, hereby ratifying and confirming all that our said attorney and 
 a^font shall do in the behalf aforesaid. In witness whereof we have signed 
 liiese presents, and sealeil i\nC 
 
 ilunisand e/jiht hundred and 
 
 in the sai<l I'rovince, this 
 
 deliveied the same as our act and deed, at 
 
 one 
 
 day of 
 
 by 
 
 A. i}. &Co. IL. S.] 
 
 , one of (he partners in the said firm. 
 
 In presence of E. F. 
 and a. If. 
 
 '.:|! 
 
I 
 
 J 111 
 
 i 
 
 ANNO TI'RTIO-DIXIMO & QUAKTO-DFXMMO 
 V 1 C T O R I .E R E G I N jK . 
 
 m 
 
 i 
 
 C A 1' . V . 
 
 II 
 
 rrruiiibulo, 
 V2 Vict. c. 1. 
 
 All Act ic) aiUL'iul the Act imposing IJuties of Customs. 
 
 [10/* August, 1850.] 
 
 WIIERKAS it i.<t expedient (o nmke tlie following iitiicndtnentK to the 
 Act jJiaHsed in llic, twellih yuarof Her Majesty's Reiyn,an(l intituled, 
 An Actio (iinindthe Liiw relative to duties of Customs : Beit therefore 
 eriiic.ted by tlio litieon'-s Most Excellent Majesty, by and with the advice 
 atnl contient ol' the Legislative Conncil and of the Legislative Assembly of 
 Iht! Province of Caiiiuia, constitnted and assembled by viitue of and under 
 tliu anthoiily ol an Act passed in the Parliament of the United Kingdom of 
 (Ireul brilani and Ireland, inlitnled, An. Act to re-iinitt; the Proviucr.s of Up- 
 per and Lower Canada, and for the (iureriimrnt of Canada, and it is hereby 
 enacted l)y the authority of the suint!, 'I'hat it shall be lawful for the (Jover- 
 nor in Council, from lime to timo, to order any article not enumerated in the 
 Schediilu to the Ac t cite<l in the Preamble to this Act, and tnereby made 
 fiibjcct to I'le limy o( twelve and a UaH'jx'r centum, ad valorem, to be placed 
 [K't cent amy. .„„u,,j, i\^^> .utieliis Kubjeci to a duty of two and u half per centum, ad va- 
 lorem, whi(!h last mentioned duty, and no other, shall bo payable on audi 
 articles so lon;j: us such criler shall bo in force. 
 
 Unpniinioni' 
 tpil aiiiclcs 
 may bo ud- 
 milifd at 'J^ 
 
 Articios iin- 
 
 H. 
 
 And be it enacled.That tor and notwithstanding any thing in the said 
 iwted for cer- Act, no duty shall be payable on Military Clothing imported into this Pro- 
 tiiin purposcH yince for the use of Her Majesty's Troops, nor upon Wines so imported for 
 exempted from {|,y ,j^y ^,1 jmy Olhcers' Mes.-), nor upon Salt imported into the DiHtrict of 
 ' " ^' (iaspe tor the use of the FisheiiuH in that District, provided such Regula- 
 
 tious! as the Governor in Council shall make for the purpose of preventing; 
 fraud or abuse under pretext of such exemption Irom duty, bo duly com- 
 plied with, and not otherwise. 
 
!^ 
 
 I MO 
 
 toius. 
 
 it, 1850.] 
 
 lentK to the 
 1(1 iiitituli'd, 
 t 1 1 u; re fore 
 
 the fulvict; 
 isBOmbly of 
 
 and under 
 Kingdom oi 
 urns of I lu- 
 ll is lit-ruoy 
 tlio (Jover- 
 riitod in tho 
 ,'reby inado 
 l>e placeil 
 urn, ml Ta- 
 ble on such 
 
 ; in the saiil 
 this Pro- 
 m ported lor 
 a DiHtrict of 
 ich Regula- 
 preventing 
 duly cora- 
 
 I M 
 
1^: 
 
 ANNO SEXTO-DECIMO 
 VICTORIiE REGINii:. 
 
 C A P . L X X X y 
 
 All Act I'urtlier to amend the Laws relating 1o Duties of Cus- 
 toms?. 
 
 It 
 
 [Assinted to 22d April, 1853.J 
 
 WHEREAS it io expedient to reduce the Duties of Customs on certain Preamble, 
 articles hereiiiaflcr nieiitioued, and in other rcjpt^cts to amend or 
 explain tlie Laws relative to Dutie;? of Customs : Be it tlierefore enacted 
 by the Queen's Most Excellent Majesty, by and with the advice and con- 
 sent of ihe Legislative Council and df the Lef^islative Assembly of the 
 Trovinco of Canada, con>tituied anti assi'mbled by virtue of and under the 
 authority of an Act passed in the Parliament of the United Kiniidom of (heat; 
 lirilain and Ireland, and intituled, An Act to rc-uiiitti the Providers of ipptr 
 and Lower Canada, and Jor the Government cf Canada, and it is hereby 
 enacted by th.e authority oftheeame. That the Duties imposeii on the Certain dutios 
 articles hereinafter mentioned, by tiic Act jiassicl in the tweltih year of tier inQ[ioscd by I'J 
 Majesty's Keign, and intituled, An Act to amend the Law relative to duties V. c. I, re- 
 of Customs, and set forth iu the Schedule A \-< the said Act annexed, shall duced or modi- 
 be and are hereby respectively altered and reduced as follows, that is to say : ^'^^' 
 
 The specific duty on Sugar, refined, in 
 be reduced from b'ourteen Shillings the 
 tlie bundled weight ; 
 
 loave.-! or cruphed, or candy, shall Sugar, 
 hundred weijjht, to Ten Shillings 
 
 W I: 
 
 The spocilic duty on Sugar, bwstard and other lands, t^hal I be reduced Sugar, 
 from Nine Shillings the hundreil weight, to Six ►Shillings the hundred 
 weight ; 
 
 The specilic duty on Molasses, shall be reduced from Three Shillings Molasses. 
 the hundred weight, to Two I'encc the (iallon. 
 
 The following articles siiall he subjfjt to a duty ol'Two Pounds Ten Shil- Certain arfi- 
 
 lings for every Hundred Pounds of the value ihereot, and no more, thai is cics to Im nd- 
 
 to say : miUed ati.'4 
 
 per cpiit. ud 
 
 ,, , , • ,1 1 • 1 lit 1 • 1 . valon'in. 
 
 ( aotiichoue, cordage ol all kinds, sail-elotn, I'opper m bars or in jijieets, 
 
 yellow metal in bars or in sheets, iron in scraps, bars, pige or sheets anil 
 
 not otherwise manufactured, briglit and black varnish, pine oil, marine 
 
 c.cnient. chain cables of all sizes and iron chains of all sorts, tree-nails, 
 
 hunting, felt-sheeiing, printing presses, printing types, pi inter's ink, printing 
 
 implements of all kinds, old nets ami ropes, cotton and liax waste, rags, fire 
 
 flay, and Russian lionip yarn ; 
 
 The duly on Wine of all kinds, .shall l>e uniform, and such uniform Duly wine. 
 t:hall be Six Pence the gallon, and Thirty PoumU for every Hundred Pounds 
 of the value thereof, whatever be the value of the Wine, and whether it be 
 in wood, in bottles or in vessels of any other material or kind ; 
 
 The epecific and ad valorem duties on Salt ihall be and are hereby re- Duty on Suit 
 peRled, and it shall bo admitted free of duty ; rcpe«Ieil. 
 
 Sseds 
 

 if 
 
 m$ 
 
 sH 
 
 
 1 i 
 
 60 
 
 Cap. 85. 
 
 Customs. 
 
 16 Vict. 
 
 Seeds to be 
 free. 
 
 Seeds of all kinds shall be admitted free of duty in all cases ; but the 
 term " seeds " shall not include barley, buckwheat, bear and bigg, oats, rye, 
 beans or peas. 
 
 Sect. 3 of 12 n. And be it enacted, That the third section of the Act last above cited 
 
 V. c. I, re- shall be and is hereby repealed. 
 
 pealed. 
 
 J2 V. c. 1 III. And in amendment of the- Act last above cited, be it enacted — 
 
 amended. 
 
 As to duty oa That so much of the fourth section of the Act last above cited, as is in the 
 
 packages. words following : — " Excepting always such packages as are required only 
 
 for the security of the goods during the transport thereof, and which do not 
 
 usually accompany the goods when sold in this Province, as being neces- 
 
 Sec Circular sary for containing the same," shall be and is hereby repealed ; and that 
 
 12 May, 1853, the duty on the packages in which any goods are contained, shall be an 
 
 at the end. ad valorem duty on the value of such packages at the same rate per centum 
 
 a,s \he ad valorem duty on the goods contained in them, unless such goods 
 
 be free of duty or chargeable with a let's duly than would be payable on 
 
 the packages if imported empty as merchandize, in which case they may 
 
 be cnarged with duty as merchandize apart from the goods they contain : 
 
 Proviso. Provided always, that by any departmental order or orders, to be from time 
 
 to time made and approved by the Governor, certain packages containing 
 
 goods of small value, to be described and mentioned in such order, may be 
 
 wholly exempted from duty ; 
 
 As to mode of The sixth section of the Act last above cited, shall be and is hereby re- 
 calculating pealed ; and in all cases where any duty is or shall be imposed on any 
 value for (hi. goods imported into this Province ad valorem or according to the value oi* 
 •/'((/ore //(duties, 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 this Province : and it shall be the duty of each and every Ap- 
 praiser and of every Collector when acting as such, by all reasonable waya 
 and means in his power to ascertain the fair market value as aforesaid of 
 any gooils to be appraisetl by him, and to estinuite and appraise the value 
 Proviso. for duty of such goods, at the fair market value as aforesaid : Provided 
 
 always, that by any dcpaitmeiital order authorized by the Governor, it may 
 be provided that in the cases and on the conditions to be mentioned in sucn 
 order, and while the same shall be in force, gootls bond fide exported to this 
 Province from any Country, but passing in transitu through another Country, 
 shall be valued lor duty as if they were imported directly from such iirst 
 mentioned Country ; 
 
 As to the pay- 
 ment of costs 
 of ap|)raise- 
 ment. 
 
 What duties 
 shall 1)0 pay- 
 able on spirits 
 haviiuf curtain 
 flavoiH. 
 
 The costs of the appraisement of any goods by merchants, under the fif- 
 teenth section of the 7\ct last above cited, i=liall be paid by the party dissa- 
 tisfied with tlie former appraisement, whenever the value ascertained by 
 such second a[)praiscment shall exceed by ten per centum, or more, the 
 value of such goods for duty, as il would appear by the Invoice and Kill ol 
 Entry thereof. 
 
 IV. And be it enacted, That spirits and strong waters having the flavor 
 of any kind of spirits, or strono- waters subject to a higher duty than that 
 imposed on VVhiikcy, shall be liable to the duty imposed on the kind of 
 s])irits or strong waters of which thtsy have the llavur as aforesaii'., from 
 whatever substance they may be distillcil or prepared ; but nothitij- in this 
 S(>ction shall be consliued as a declaration that spirit> and stroni;- M^atera so 
 llavored, were or wm-e not, before the passingof this Act, subjectto the duly 
 imposed on those of which they have the flavor. 
 
 I the Act last above cited. Be il 
 any goodn produced and delivered 
 
 Sect. H& 11 of V. And for the b(!tter understanding o 
 ly y. 0. 1 ox- i|(H'Iarod and enacted, TIkU the Invoice of 
 
 plmncd as i,> ,^ ,1,,, CoHeelor with the IJill of Kntry iherool,"" under the eighth section o 
 hivo'iccs"*^ "^ llie Act last above cited, mu^l in every case, if required by the Collector, 
 
 be 
 
16 Vict. 
 
 ! ; but the 
 , oats, rye, 
 
 bove cited 
 
 i¥ 
 
 ;ed— 
 
 ls is in the 
 uired only 
 ich do not 
 ing neces- 
 ; and that 
 hall be an 
 ler centum 
 uch goods 
 layabie on 
 they may 
 f contain : 
 fiom time 
 joutaining 
 sr, may be 
 
 lereby re- 
 ;d on any 
 3 value of 
 [ue thcieol' 
 3 exported 
 every Ap- 
 able ways 
 foresaid of 
 the value 
 Provided 
 lor, it may 
 ed in such 
 ted to this 
 r Country, 
 such hrst 
 
 1 '■ 
 
 i 
 
 P 
 
 der the fif- 
 uly dissa- 
 rtaiiied by 
 more, tlie 
 ind Hill ol 
 
 the flavor 
 ' than that 
 he kind of 
 ail'., from 
 inj; in this 
 
 waters so 
 Lo the duly 
 
 if 
 
 ted, Be it 
 
 deiivcied 
 
 section oi 
 
 Collector, 
 
 be 
 
 ■il 
 
I*- 
 
 1853. 
 
 ('f(sf.oim. 
 
 Cap. 8.:i. 
 
 61 
 
 1x5 ntlcsted by tin; oalli ol' ilie owner or ono o( \\\o owners nC siidi uoodi;, 
 iiiitl must be verilioil alyo by tlic. o;Uh ol'tlie Iiiijxjiicr or Coiisi^noo oiotlun- 
 pi-rsoii vvlio may under the said Ael lawfully niaku entry of Hudi iroodH and 
 verify sueli Invoiee, if the owner or one of the owiuua be not llu; |u'rKon 
 enlerinir Hiieji goods, and must be atteiled by the oalh of the noii-rcsidenl 
 owner being the mainifactniei or producer of j^uch goods, in the c;i.s(! ineu- 
 lioned in the eievenlli section of the s;iid Ac.l, altlioui,'^h one of the owners 
 he the person entering such goods mid verifying tlie Invoice on oath. 
 
 VI. And inasmuch as doubts may arise as to whether any or wiiat duty Governor in 
 is i)ayable on any goods, more especially when such goods are of ;i new or *'ouncil iii.\v 
 unusual kind, or ooniponnded of various kinds of materials, or imported in 'Iti'laie the 
 anmiusual manner or under umisiuil circunistances; for removing such doubts '!"'>' '" ''"u^'t- 
 and avoiding litigation, iJe it enacted, That if in any cuvi; any doubt shall !| .71'**^' ""i 
 arise as to whether any or what duly is, luidei the laws then in l'oiei>, ptiy- a,v Vrro iiom 
 able on any kiml of goods, and there be no deeisioii in the matter by any Jiuty. 
 competent tribunal, or decisions inconsistent with each otlier, the Governor 
 in Council may declare the duty payable on the knid of goods in (piestion 
 or goods imported in the manner or luuler the circumstances in qut-t-lion, or 
 that such goods are exempt from duty ; and any order in Council containing 
 such declaration and tixing such duty (if any) and published in the Ojjic'wl 
 (iazctte, shall liave the same force and elfect as if such duty had been 
 fixed and declared by this Act, until it shall be otherwise ordered by the 
 Legislature ; anil a copy of the said Gazette, containing a copy of any such 
 order, shall be evidence thereof. 
 
 witli rcgnrd to 
 
 warehoused 
 
 goods. 
 
 V'll. And bo it enacted, That if any warehoused goods shall be fraudu- Penalty on 
 lently conccale<l in or removed from any public or private warehouse in this pprsons com 
 Province, such goods shall be forfehed ; and any peison fraudulently con- laitting ccr- 
 cealing or removing such goods, or aidnig or abetting such removal, shall ^"'" o'leni-TS 
 incur the penalties now imposed on persons illegally importing or smug- 
 gling goods into this Province ; and it any importer or owmer of any ware- 
 housed goods, or any person in his employ, shall by any contrivance frau- 
 didently open the warehouse in which they are, or shall gain access to the 
 goods except in the presence of or with the express permission of the proper 
 OIRcer of the Customs acting' in the execution of liis duty, each importer 
 or owner shall for every such offence forfeit the sum of Two tiundred and 
 Fi(\y Pounds ; and .any person who shall will'nlly alter, deface or obliterate 
 any mark placed by any Othcer of the Customs on any package of v.'are- 
 iioused goods, shall lor every such offence forfeit the sum of One Hundreil 
 and Twenty-Five Pounds. 
 
 VIII. Anil be it enacted, That this Act shall be construed as if its pro- This Act to he 
 visions made jyart of the Act last above cited, and of the Act passed in the construed ns 
 Session held in the tentli ami eleventh years of Her Majesty's Keign, and ',')Jc^Act whh 
 \nUiu\eL\, An Act for rcpealivf^ atid. cansolidatinsr tilt: present Duties of Cus- 
 toms in this Province, and for other purposes therein vientioned ; and all 
 words and expressions used in this Act .shall be held to have the meaning 
 assigned to them in the said Acts, and all the provisions of the said Acts 
 with regard ?o the penalties, forfeitures and duties imposed by either of 
 them, shall apply to (he penalties or foifeiturcs imposed or the duties pay- 
 able under this Act, except in so far only as the said provisions may be 
 inconsistent with this Act : Provided that nothing in this Act contained Proviso, 
 shall have a retroactive effect. 
 
 10 & 11 V. c. 
 :U and i'Z V. 
 c. 1. 
 
 X\ 
 
 ' i 
 
I 
 
 
 KEGIILATIONS. 
 
 INSPECTOR (iEiXEUAL'S OFFICE, 
 Crsro.'MS Djcpartment, 
 
 lorimto, 'Mil March, 1850. 
 
 NOTICE is lieroby fziven, that. Mis Excicllencv thk Covehnor 
 (Jkneiiai- in (,'ouni'1i,, liMs l)i'on pleased to iiiiprovo ot the follovvitu: 
 Ucs'iilii'ioiiH for tliP- liilaiul Navi.ratioii utttiis I'lovinee. iiiul for ruirying ol 
 Goods Coastwise and for oilier inirpoM'ss, under tlie autliority of tlio Act 
 ]iassed ill the 10 & 1 1 years of llie Ileiaii of Her Majesty, Queen Vicloria, 
 intituled, An Act for repeolluc; tvnf, ronsuliihiling the prcsfvt Duties aj 
 Cuslonis of thin Province, (iiidfur ul/ii,r I'lni'oscs thp.reia mentioned^ and ol 
 An Act for amending the Baine. 
 
 Hy Coinniaiid, 
 
 J. W. DUNSCOMB. 
 
 
 vi''. 
 
 Certain Goods 
 may be intro- 
 duced into this 
 Province for 
 F.xportation 
 without the 
 payment of 
 iluty, and 
 without being 
 warehoused. 
 
 Certificate of 
 Bond being 
 taken to be 
 granted. 
 
 Bonds to be 
 cantelled. 
 
 U r.GU L AT IONS. 
 
 Section 1. Be it ordered, That tho Collector or proper Ofilcer of the Cus- 
 toms at any J-'ort of Entry, shall receive entries of llie following Goods, that 
 is to say : Grain, Flour or Meal, Deef or Porif, and Wood or Staves for Ex- 
 portation within such time as may be agreed upon, not exceeding Six 
 Calendar Moiitiip, under bond, (which bond may be taken by the Colieclor 
 at the Port of Entry, or by the Collector at the place of Exjiort, as may best 
 suit the convenience of the parties interested,) to the satisfaction of such 
 Officer in double the amount of the duly, which would otherwise be charge- 
 able on such Goods, and it such bond shall have been given at the place of 
 Export, a Certilicale thereof underthe hand of the Collector or proper Office, 
 of Customs, shall at the time of entering such CJooda be produced to tiie 
 Collector at the Port of Entry. 
 
 Section 2, And be it further ordered, Tliat the Collector or proper Oflicer 
 of Customs at any Port at which GooiIh may have been entered for 
 Exportation, shall grant to tlie party entering such Goods, a Certificate 
 untler his hand, containing a full and jiarticular statement in detail of such 
 Goods, when and from where, and by what vessel imported, the amount of 
 and names of snretie-i contiMned in ihe bond, which Ccitidcate must be 
 deposited with the Collector (d the Port, tioia which the Goods are to be 
 finally shipped with the outward entry : and the Collector ol such Portehnll 
 on the due E^rportation oi t^nvh Goods, grant the party a Certificate under 
 his hand to that eli'ect, stating the name o{ Shipper, Vessel, Master, day of 
 Shipment, and to what Port bouiul ; whicli Ceriilioatc shall be authority lor 
 tiie Collector or proper Otiicer to eanct'l tlie bond given on the intreduction 
 of the Goods for tlieir Exportation. 
 
 Relaxation of Section 3. And be it tnrflier ordered, That Vessels or l?oats built and 
 the provisions owned in this Province, and employed in the transport of C^oods or Pas- 
 9(.'9^'l?*^?rf'^"' sengers in this Province, shiill be considered as etnplnyed in the Coasting' 
 Trade. And that such Vessels may carry Goods the produce of thi.s 
 
 10 & 11 Vic. 
 
 chap. 31 , for 
 
 cnap. ''. ' Province, excepting Spirits or Distilled Waters, from and to any jiart thereof 
 
 coastinir trade "^^'ithout entry oi clearance, provided always, the owners of such Vessels obtain 
 a Licen.se for the season for that purpose from the Collector at the nearest 
 
 Port 
 
t* 
 
 GOVEUNOR 
 
 r 
 
 I following 
 
 ["turying ot 
 of I'ho Act 
 
 II Vicloria, 
 : Dalies i>l 
 led, and ot 
 
 Dfthe Cus- 
 Gooils, that 
 ^os lor Ev- 
 seedinp; Six 
 e Collector 
 s may best 
 tioii ol'sucli 
 ! be chaige- 
 he place ot 
 oper Office, 
 Liced to the 
 
 aper OHicer 
 entered for 
 : Certificate 
 'tail of such 
 3 amount of 
 .te must be 
 (Is are to be 
 :b Port shall 
 fie ate under 
 ister, day of 
 [Uthority lor 
 introduction 
 
 ts built and 
 lods or Pas- 
 llie Coastiiii;' 
 uce of this 
 part thereof 
 essels obtain 
 t the nearest 
 Port 
 
 
h¥ 
 
 I'oil of Ktilrv iit which tlicy rosiiic, rniKlitioiied thai mrh Vr5.hrla sluill not 
 be emploved in the foreiyn tiuile or iii the traiit.port cl'otlicr ihau the above 
 described Gooda. 
 
 GJ} 
 
 and shewn lo 
 OHictTS of 
 Cu:>loms. 
 
 ill! account of all Gooils taken on hoard lus Vessel or Boat, noLiny tlio place 
 and day, at and on wiiieii the same were hvdcn, the maiks and iiuuihers ol' 
 the several paeka^es, the (lesrription of (jooda therein, tlie (luaniity and 
 description of any Goods .stowed loose, particularizing the name ot Shippers 
 and Consignees nnd alno when and where any eueh (ioods shall have been 
 discharged, an(l to whom delivered. 
 
 Section 5. And be it further ortLMcd, That the Master of any eueli Vessel CariL'o Hook (o 
 fihall protluce his Careen Jiook io any Ollicer of the Cnstonis wlienevcr the ho piotlucud 
 same shall be liemanded, and answer all ([nestions pnt to him, ami such 
 Olfieer of Customs shall bo at liberty to note any remark therein which he 
 may deem proper, and if the Cargo Hook shall not he kept in the manner 
 here required and the pnrtienlars of all cargo laden and unladen, duly noled 
 therein, the Goods and Vessel shall be forfeited, and the Master shall incur 
 the penalty prescribed by law in that behalf. 
 
 Section G. And be it further ordered. That (Joods arriving at a Port of For the trnn- 
 Entry in transitu for another Port, may be; transhipped for such olher Port, sliipmont of 
 in any registered Vessel upon the Vcf-scl reporting outwards tor the Port to (nHidsiu 
 which the goods may bo destined, ami taking a clearance ibr the goods ; transitu. 
 the Collector at the Port of airival, being required tolbrward by Mail, copies 
 of such clearance, together with all particulars and deeeription of the goods 
 in his possession. 
 
 Scclionl. And be it further ordered, That the entries inwards for such Gomh in tran- 
 goods ior warehouse or for duty, may be made at llie Port for which ihe ■'-''" "'ity be 
 goods may be intended, and if for duty, the same may be paid at the Port *-'ii'p'"*'d '"nr 
 of destination ; and the Collector of such Port, shall, in such case, forward a j' "'y "'' Ware- 
 copy of such entry, to the Collector at the Port of arrival, togetaer with a p "^'' j!' 
 Certificate of the duty having been paid on the goods, or bonds having been jj^^jg!! ' 
 taken lor the warehousing of the Goods; which entry and Certificate, shall 
 be a sufficient Warrant for landing and transhipment of the Goods : the 
 Collector at the Port of arrival, being required to cause sucli Goods, to be 
 marked with the first letters of the Port for which they may be debtined, 
 under the letter B, and over the No. of the entry. 
 
 Section 8. And bo it further ordered. That the Collector or proper OtFicer AVheat or 
 iU any Port of Entry, shall receive a report outicards from any party desirous otlier Grain 
 to take out of the Province, wheat or otiier grain grown in this Province for S™""|' '," ^'^"^ 
 the purpose of being ground, and shall admit the Hour, meal or other pioduce Lmtcd btates. 
 of such wheat or grain or the equivalent thereof, to entry free of duty, 
 provided that sucli fjnur, meal or other produce is brought into this Province 
 and duly reported inward within two days from the outward report of the 
 wheat or other grain. 
 
 iioiisi' at the 
 deati- 
 
 Section 9. And be it further ordered. That in like manner, the Collector Saw-logs may 
 or other proper Officer shall receive outioard reports of any logs or timber h^- ■■awed iu 
 grown in this Province, anil shall admit to entry free of duty the boards, the IJnited 
 planks or scantling, the produce of such logs or timber, or the equivalent ^^^i^s. 
 thereof, provided always that such boards, planks or scantling, are brought 
 into this Province, and duly reported inward within seven days of the date 
 of tlie outward report, the logs or timber from which tlie same has 
 been made. 
 
 m: 
 
 m 
 
 Section 
 
61 
 
 ff. 
 
 xi'gnhilinns. 
 
 Seizure*. Scctiiin 10. Ainl \h) il liiillici nidciod, 'I'lial lliom^l pmcrcilsorallsniziiics 
 
 and rmli'iliiK's In In; diviilcd as litllows : oiai third tn Im; |)iiiil lo tlio ci(*dil m 
 llin Kfccivtii (Iciu'ral ; (iiio lliinl to tin; soi/iii;,' nflici r or olliceis ; and one 
 lliiid lollit; iidoiiniM' oi iidoiiiH'is : in tlio event ot tlic .sei/ine luivin;: lici'ii 
 madtJ witliont itdorination ; two thirds ot thts proceml.s shall ho paid to tin; 
 Ht^izin^ ollicer or iillicers. 'I'lie I'ollcflor ot ('nstoins, or ofTiocr in charuto ol 
 I'oils, to bo ailowril I'ivo /'('/■ Ctiiiliiiii on tlio '^vons ]>ro(!ecd8 ol' Nci/.nros anil 
 KorhMlint's, tor niakin;.r sales and lor recinvuii,', disirilintini" and rendering 
 Dislriliiiliouol accounls ol the ."aiiic. Tho ('ojlertors of (.'nslonis lo dislribnte proeiteds oi 
 Seizures. Sei/iire.s on receiving an order, and pay tho several Ollicer.s the proportion 
 
 they|jiiiay|l'e enlilh^l lo, annevlni!; the Ollioers, rec(n[)ls lo theaeconnl there-iil 
 on a disirilintion sheet lo he linni>lied iheni lor that pnrposo. 'I'lie [iroeeeiN 
 ol ^ales of Seizures are not to ho distributeil without a sptjcial order lo 
 that ettect. 
 
 I'ciialli.'i.. Sivtion 11. And he il further ordered, Tiiat all Tenallies and Fines, nflcr 
 
 dediM'tni^f the e\i)enHes of proseeution, shall helon;,' to Her Majesty lor the 
 public Uses of tho I'rovince, and Ix; paid into the credit of tlio Koceiver 
 tJeneral. 
 
 r % 
 
 ; I 
 
 The appoint- ISi'clion 12. And i'O il further opi'ered, Tjiat whenever a place or \vareh()n^e 
 
 nieiit olC'iis. is olFered to tlu' Collector of Customs at any I'ort, for ap[)roval as a Custonl^ 
 
 toms Ware- VVareliouse, tlio I^andini,' Smveyor, (or principal ollicer of the Watersiile 
 
 houses. DepartrneiU) and Warehouse Keeper (or person pe-rfonuinj:; that duty) at such 
 
 Port, shall curcfully inspect the same and ascertain that such place or Waru- 
 
 Jiouse is suliiciently secure, and otherwise lit for the purpose i:UeHvled. The 
 
 Collector of Customs will cause the Proprietor or Occupant to j)l;.to over tho 
 
 jjate or door lcadini( into, ()!■ on some conspicuous place oiicwr) Cu.-toms 
 
 Warehouse so appointed, u Board or Sign with tho following pamted thoreoii: 
 
 "V. R. 
 
 No. 
 
 Customs Warehouse -" 
 and to furnish tlie Collector witji a key thereof, having a label attached 
 thereto, with the same letters distinctly painted thereon. 'I'hat the Collector 
 will communicate in writing' notice of the appointment of '"Customs Ware- 
 house, " to the party oil'erinn; the warehouse fo" that purpose, iriving the 
 number by which such '' Customs Warehouse ' is io be designated, and 
 re(]uire the npjilicant or person who may have cfTered a Warehouse, to 
 l^ecome a party to, and sign a full and detailed (fescription ol the Warehouse, 
 comjirising shuation. Itoundary, of what material built, proprietor or occupant, 
 &c., to be entered on a page to be set apart for that purpose in the VVare- 
 liouse Rook: and the Collector will also note date of appointment, cancella- 
 tion or any alteration which may be made at any time with regard to any 
 " (/Ustoms Warehouse." Tho Collector shall cause a list of all " Customs 
 AVarehouses," containing the name and situation, to be prepiired and hung 
 up in tho Long Room, or on some public part of the Custom House. 
 
 Section 13. And be it further ordered, That duty shall be charged on all 
 goods ex wanhoaae on the iruage or weight, when taken out for Home Con- 
 sumption, per prime civvy, without any (leductioa or allowance whatever for 
 loss which may have arisen from natural causes or otherwise. 
 
 Section 14. And be it further ordered, That there shall be deducted from 
 the gross weight of gouds, the tare according to the original invoice, the cor- 
 rectness of the invoice to be declared before the Collector, and in the absence 
 of euch invoice or tlie omission of tare in the invoice, the medium tare shall 
 be ascertained by weighing a tew packages of the importation and adopting 
 the result as tho standard for the whole. 
 
 Rculation for Section 15. And belt further ordered, That Collectors of Customs shall 
 branding duty in all cases where the same is practicable, cause goods upon which the duty 
 paid Goods, has been paid, to be marked or branded with the initial letters of the Port, 
 
 month or day of the month, and the vear when such goods have been 
 
 entered for duty, 
 
 CAHGO 
 
 Goods for duty 
 ex-warehouse. 
 
 Allowance tj 
 be made for 
 tare. 
 
 34th Section, 
 10 & 11 Vic. 
 chap. 31. 
 
 
all s«i/iiii's 
 
 llO CIlHlil <i| 
 
 IS ; iinil tMii! 
 
 iivill;^- licfii 
 
 p.'iiil III llii' 
 
 II clliUl^O (ll 
 
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 DllUt lllCICdt 
 
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 t!sty lor lilt! 
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 r warehoiLso 
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 Watersiiin 
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 xe over thu 
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 ed thoreon : 
 
 lel attach Oil 
 lie Colloctor 
 toms Ware- 
 
 •riving tilt! 
 
 ixnaiod, and 
 iiehou>;e, to 
 Warehouse, 
 or occupant, 
 Ihe Ware- 
 t, cancella- 
 igard to any 
 I " Customs 
 >d and hung 
 ise. 
 
 ari^ed on all 
 Home Con- 
 V hat ever lor 
 
 iucted from 
 ice, the cor- 
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 n tare shall 
 nd adopting 
 
 hi 
 
 istoms shall 
 ichthe duty 
 of the Port, 
 3 have been 
 
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 JUMTTSIl STATUTES 
 
 IG & 17 Vic. Cap. 107. 
 
 CUSTOMS COISOLIDATION ACT. 
 
 Oil the 20tli Aiifinst, 1853, n,ti Act was pas-^ed by tlie linperiril Parliament, 
 iiitiliiled, "An Act to arncnd and consolidate tht; Laws rclaliiiij; to 'thu ("iis- 
 " toms of tlie United Kiiiiidom and of tiu; hit: of Man, and certain Laws 
 '•' relating to Trade and JN'aviaaliou and llie Bi'iUsh l^ossestiions," by whicli 
 the British Shijipini;- and Nuvi^^atioii Act, 12 & Ki Vic. Cap. 29, passed m 
 1849, is repealed, except as to Sections 7, S, 9, 17, 18, 19 & 20. 
 
 The British Possessions Act, 8 &. 9 Vic. Cap. 93, is also repealed in tolo, 
 but many of its provisions as also of the p-rovisions of the last Navif.'^atidii 
 Act are le-enacted by the Imperial '' Customs Consolidation Act " above 
 cited. 
 
 ABSTllAC T 
 
 of that portion of Iho iJritish Cusloms Consolidation Anl whicli 
 n^Julesto tlic liritif^h Possessions. 
 
 Absolute pro- CLIX. Gunpowder, Ammunition, Arms or Utonsils of War, r.vcept {rom 
 hibitroiis. 'he United Kingdom or any Hriiish Possession, and Jlase or ConnterlVii 
 
 Coin, absolutely prohibited to be imported or broui^ht by Sea or Inland Car- 
 riage or Navigation into the Ihitisii Possessions in America and the Mau- 
 ritius. 
 
 Foreign r; - 
 prints of books 
 under Copy- 
 right, prohlbi- 
 t.-d. 
 
 Foreiijn 
 Manuf'ucfuros 
 with British 
 marks. 
 
 Sugar," &c.. 
 though British 
 deemed 
 foreign in cer- 
 tain cases. 
 
 CLX. Foreign Reprints of DritisU Copyright Works prohibited, — (but set- 
 powers given to Her Majesty by 10 & 11 Vic. Caj). 03, and the provisioih 
 of the Provincial Act 13 & 11 Vic. Cap. fi, admitting sncli reprints on 
 payment of \'U^ per cent on tiie value.) 
 
 CLXl. If Foreign Manufactures be imported branded, marked, &c., n-^ 
 being Manufactures of the United Kingdom, they shall be forfeited. 
 
 CLXII. All Sugar and Molasses until the 5th July, 1854, and Rum 
 (although the same may be of Hritisli l^lantations,) (exported from any \hi- 
 tish i'ossession in America, into which the like goods of Foreign Prodnciiou 
 can be legally imported shall, upon subsequent importation from them'i' 
 into any of the British Possessions in America or the Mauritiu.s, into wi;ii.'!i 
 such goods being o( Foreign Production cannot be legally imported into ilir 
 United Kingdom, be deemtul to be of Foreign Production, and shall Iv 
 liable on sucli importation respectively, to the suiuo duties or the same loi- 
 leitures as articles of the like description being of Foreign Productiim 
 would be liable to, imless the same shall have been duly warehoused am! 
 exported from the warehouse direct to such other British Possession, oi tn 
 the United Kingdom, as tiie case may be. 
 
 Coasting CILXIII. No Goods or Passengers shall be carried from one Port of any 
 
 Trade of the British Possession in A.'^ia, Africa or America to anotlier Port of tlie same 
 British Posses- Pcssessioii, except in Jiriti;k Ship«. 
 kions. 
 
 ■ 1 jpand Car- CLXIV. Ships whether laden or in ballast, arriving in any of the B'itish 
 Possessions in America or the Channel Islands (a) to be reported on arrival. 
 
 Penalty 
 
 re- 
 
ACT. 
 
 l1 PailiamiMit, 
 \is^ to tho (.'u- 
 ceitain Laws 
 5," by which 
 29, passed m 
 IJ. 
 
 )ealocl in toto, 
 Lst Navigatiuii 
 11 Act " above 
 
 n Af!l wliicli 
 
 except 
 
 rom 
 or Counterfoil 
 or Inland Cai- 
 and the Maa- 
 
 ited,— (but sec 
 the provisions 
 ch reprints on 
 
 arked, &c., as 
 orfeited. 
 
 (54, and Uiim 
 I from any Bri- 
 iign Prodiicliou 
 m fvonr thence 
 ius, into AvI'.icli 
 iiported into the 
 I, and fshall I'e 
 ir the samn tor- 
 ign I'rochuMioii 
 ,vareliouc.ed am! 
 'ossession, oi t» 
 
 W 
 
 one Port of any 
 
 'ort of the satne 
 
 ly of the British 
 
 arted on arrival. 
 
 Penalty 
 
I8.W, 
 
 dusloms Consul idut ion Ail. 
 
 Cap. 107 
 
 (>7 
 
 Penally for nnt reporting or rnalclnq un iintnio roi)()rt,or not truly uiis\vorin'> iiori.- 
 questions, £50, and if any goodH be ii^i reported, sucli j^'ood.s shall bo for- "^'^1- 
 
 cl on a 
 
 rptialty for 
 liiLstf reports. 
 
 Icitod. 
 (a) Jersey, Guernsey, Alderney and Sark 
 
 CLX V. The Master of evory Ship bound froru any British l'o.spe.ssion Kntry out- 
 abroad, to make entry outwards, and deliver a content ol cargo, if any, to wards oiSliips 
 the proper Officer of Customs, and answer questions, ite., and thereupon or Carfjo. 
 Certilicate of Clearance shall be grauteil. Penalty £50 Ibr not contbrnung p.-nalty len- 
 to this Section. „„t clearing— 
 
 .tT)(). 
 
 CLXVI. Goods shall be entered inwards and outwards by Hill of Entry f,-,), ,, 
 containing name of the Ship, of the Master and of the place to and froni (;oocl'gM"war<ls 
 which bound, the quality and (piantily of the goods, tiie packages con- or outwards, 
 taining the same, and whether the produce of the British Possessions in 
 America or not, and the proper OHicer shall thereupon grant his Warrant 
 lor lading or imlading such goods. 
 
 CLXVII. No goods shall be laden or unladen until due entry and War- E,n,v nf 
 rant granted for such lading or unlading. (iooifs to h,. 
 
 laden or uii- 
 
 CLXVIII. GJoods not stated in the Certilicate of Clearance to bo the pro- l'"'''". 
 (luce of any British Possession, to be deemed of foreign ])roductioii when 
 imported in any other such possession or in the United Kingdom. 
 
 CLXIX. If no Officer of Customs be resident at the Port of Shipment, the 
 Certilicate to be granted by Her Majesty's Representative or the I'rincipal 
 Officer in the Civil Service. 
 
 CLXX. CJearing Officer to certify that cargo of Tmibcr or W^ood goods 
 is below Deck, at any time after First September or before First of May. 
 Captains of Ships not to sail without such Cerliticate. 
 
 CLXXI. IVo part of the Cargo to be afterwards placed on Deck imtil 
 arrival at Port of Destination, c- in case of Leakage or Damage received 
 or apprehended. Store Spars and other articles lor Ship's use, not taken 
 to be part of the Cargo for the purposes ot this Act. 
 
 CLXXIl. Penalty for violating preceding Section, One Hundred P',andB' 
 
 Certificate ])y 
 wliom granted. 
 
 Officers to cer- 
 tify that Car:[o 
 i^i below deck. 
 Ships not 
 to sail without 
 certilicate. 
 No Cargo on 
 deck. 
 
 Leakage. 
 Stores not 
 Cargo. 
 
 Penally. 
 
 CLXXIII. The same Tonnage Duties shall be paid upon all Ships or Dues in Cana- 
 Boats of the United States of yimenVu importing any goods into either of da on Ameri- 
 the Provinces of t'/'pcr or iou'tr Ca«a'^/(r, as are or may be for the time can Boats to 
 being payable in the United States of America, on Britisli Vessels or Boats }'fi the same as 
 entering the Harbours of the State from whence such <]loods shall have '" A"?*'''"^'^ "" 
 been impertcd. ^'■""'' ^^''*^"- 
 
 CLXXIV. The produce of the Forest in Logs, Lumber. Timber, Boards, 
 Staves or Shingles, or of Agriculture, not being manufactured, grown on 
 any part of the State of Maine, watered by the River Saint John or by its 
 Tributaries, to be treated as the produce of New Brunswick. 
 
 CLXXV. Ships clearing out from any Port in Her Majesty's Dominions 
 for the Fisheries of Newfoundland, Labrador, or the Dependencies thereof, 
 without having on board an article of Trallic (except such things as are 
 Usually employed in the conduct of the Fishery), enlitlcd to a Cerfiticato 
 from the Principal Officer of Customs at such Port of having so cleared ; 
 A'uch Certilicate to be in force lor that year's fishing season, and no longer. 
 Shipe to report on first, arrival in Newfoundland or its Dependencies, and 
 the Certificate to exempt them from all obligation to make entry or clear at 
 any Custom House in Newfoundland, upon arrival at or departure from any 
 5 * Ports 
 
 Produce of the 
 State of Maine 
 to b(! treated 
 as produce ol' 
 New Bruns- 
 wick. 
 
 New foir J- 
 land F',ning 
 cortiliiiates in 
 lieu of clear- 
 ance during 
 Fishing sea- 
 sons. 
 
 IE 
 
r>8 
 
 At tlie eiul of 
 the Season the 
 certificate to 
 l)e iteliveinl 
 lip. 
 
 Ships tradini; 
 to forfeit cer- 
 tilicate. 
 I'ertificiite of 
 j)roiluctioii for 
 Sugar or 
 Spirits. 
 
 declaration of 
 jiroper jier- 
 t«ms. 
 
 Certificate of 
 production on 
 re-exporlu- 
 tior. fiotii 
 aiiotiier 
 Colony. 
 
 Cap. 107. 
 
 Cuitoins CofiSolidd/ion Ai f. 
 
 K) i; 17 VuT 
 
 I'orts of the sail! Colony <>r its DopemleiicieH, during llie isaiil Fishing; 
 Seasoii. At llic end ut' the Season tiie Cerlili(;ate to Lie qiven up previous 
 to obtainitiii' a Clearance. Sliipd .-o ceitilicated, liaviiii; on board otiici 
 things besidi;s the pioduee of or usnally employei'i in the FishiMV, to lijrleil 
 tjie Fii-hinii' ('euiiicate, and become liable to saiTio Uules, &,c., as other 
 Sliip.s. 
 
 CLXXVI. Ccrtiliiate of Pioilnetion tor Spirit' or Sugar. 'J"ho Grower, 
 the Exporter, ami the Master </f the Ship to make certain decluratioiiH 
 belore the proper OtFicer.", before ("loaianee aiui the granting of the Certi- 
 licate. Spirits or Suijar imported into ;iny Ihitish I'osses.sion in Amerir:i, 
 as beinil the pioduce of .some otlier such Possession, witliout "^iich Ceiti- 
 cate oj' Production, siuiU be lort'citetl. 
 
 CLXXVIl. Before any Sui^ar or Spirits, so lung as any benefit shall 
 attach to the distinction, siiall be Shipped lor Kxpoitation in any Uritisii 
 Province in America, a.s boin:^' the produce ol some other such Possession, 
 the Exporter .shall stnte in the I'nlry Ontwarils the place ol" ])rodnclion, and 
 refer to the Entry Inwards, and siib.-ciibe a declaration as to identity of tlu' 
 ^oods ; and thereupon if Fuch i^oods shall li.ive been duly inipoiteii with a 
 Certiiicale of l^iodnction within twelve month? prior to the Shipuin^ for 
 Exportation, a Certificate' of Prcductidii f-hall he jziaiitetl referring to the 
 Certificate under which the goods hud been imported, containing the like 
 particuiaiv-, with the date of sucii iuipoitation. 
 
 East Indian CLXXVIII. Certificate of Production of East India Sugar. 
 
 Sugar. 
 
 Certiiicato of CL'XXIX. AVine, tiie produce of any Briti-h Possession abroad, to ha 
 Wine. certified as such by Cliiel'Oliicer of t.'ustonis, when thereunto rcijuired. 
 
 .1 ■ 
 
 I 
 
 Certificate of 
 Coods ill 
 (nicrnsey, 
 
 O/Iicers may 
 l)oard Ship^. 
 
 rnclaimed 
 (I'oods. 
 
 Penalties and 
 Forfeitures. 
 
 Applications 
 of penalties. 
 
 Bail may he 
 given for 
 Seizures. 
 
 CLXXX. Certificate of' I'roLluction as to i^oods Exported from the 
 Channel Islands to be signed by the OJovernor of the Island, upon a decla- 
 ration made by the Exporter lielore a Maui-tiaie, and .such Certificate I'l 
 be the proper document to establi-h the giowih, produce or manufacture of 
 the goods. 
 
 CLXXXi. Officers of Ciisfoms may boanl any Ship in any Port in any 
 British Possession in Anurica, uiui rummage for prohibited goods, which ii 
 found, forfeited, 
 
 CLXXXll. S(>ized Goods if niicliiimed within one month from seizure to 
 be deemed condemned, and dealt wilii aecoulingly. 
 
 CLXXXIII. Penalty or Forfeiture under this or any other Act relating: 
 to the Customs, Rhall be sued I'or in the Court of Record or Vice Admiralty 
 in any British Possession wiiere the same may have been incurred. 
 
 CLXXXIV. Application and <lislribntion of penalties and forfi:'itnre< : 
 One third to Her Majesty ; One tiiird to tlio Governor of the Colony ur 
 Plantation, and one third to the seizor, iidormei and prosecutor ; except such 
 penalties and forfeitures as are from sci/uies nuule at Sea by Commaiulcrs 
 &c. 
 
 CLXXXV. Seizures may be delivered up l»y ordei (da cnnipotent .Iik1:;(! 
 with the consent of the (.'hief Ollicer of (historns, niion bonds being iiiveii 
 with two sureties in double the value .if tht! same in case of condernnatioii. 
 Bonds to be cancelled on pavmciit nf the v.ilue of goods, kc. in case ofcoii- 
 deinnation. 
 
 r < 
 
 Suits to be ^"LXXXVI. Suits to he eommence.l in the name of some Ofllcer of Ciis- 
 
 commeiiced in tonis or Navy or other person as hereinbefoie mentioned, or of Her Miljel^ 
 name of Olfi- ty's Advocate or Attorney General : viva voce evidence may be given of the 
 cers, fact of the person being an Ollicer, &c. 
 
 CLXXX Vlh 
 
17 Vii'v. 
 
 id Fishing 
 lip pievious 
 bouril ollifi 
 iy5 to Ibrteit 
 .0., as olhei 
 
 le Giowor, 
 ieolaiatioiiH 
 
 ihe Coiti- 
 iu Arncn'M, 
 ^LR'li Ceiii- 
 
 encllt shall 
 any British 
 I'osnerision, 
 iiiction, ail. I 
 entity i)t till' 
 oiteii with <'. 
 '-lu{i[)'nv^ for 
 urnni; to the 
 iig tlie like. 
 
 iroad, to ba 
 ciiuircil. 
 
 il from the 
 ipon a decl;i- 
 Certilicatc I'l 
 anulacture nt 
 
 Poit ill any 
 ods, wlurh ii 
 
 oin ^eiziiro tn 
 
 li} 
 
 Act relating; 
 ic(3 A d mi lull y 
 jiTed. 
 
 J forfeitnre- : 
 the Colony or 
 ' ; except such 
 Coiniuiiiidcr.s 
 
 iipotcnt .lud^i! 
 s being iiiven 
 .'ondtiinnatiou. 
 u case ol'coii- 
 
 Mu'ev of Ciis- 
 )f HerMiijes- 
 le given of the 
 
 CLXXXVll, 
 
■If' 
 
 liamerit. 
 
1853. 
 
 Customs ('onsnl/(fn/ion Ar/. 
 
 Cnp. 107. 
 
 CLXXXVII. No decree of any Court in America touching any pciuilly 
 nr forfeilnro to he. appealed from iifier tvvelve montlis. 
 
 CLXXXVIII. Security to ^bido an appeal froiri tlio \ico Admiralty 
 (.'oiirt may bo given, in vvliioli case llie execution i f the deeiee not lo l>e 
 su:<pHnded. 
 
 CLXXXIX. Persons aulhori/eil to sci/c under /j (ieo. 4, Cap. 113, (Slave 
 Trade Abolition Act,) to bave tiie bcnelil of ibis Act. 
 
 CXC. All Laws, Hy-'aws, linages or Customs at this time or which here- 
 after sliall he in ])iaciice in any ol tlie Hritish Posse.«sions in America which 
 lire in any wise repuirnant to this Act, or lo any Act relating' to the Cus«lonis 
 01 to Trade and Navigation, so tarns tlie saino phall relate to ihe said 
 I'dsses.sions, are and s-h.all l)e null and void to all inlenib and purposes 
 v.hatsoever. 
 
 G9 
 
 Limitation of 
 appeals. 
 
 Security to 
 iibide nil ap- 
 jieid I'loiii llii; 
 V'icc-Adiiii- 
 
 raliy. 
 
 Colonliil Luva 
 rc))iii;iiant to 
 this Act, shall 
 be void. 
 
 IL>& 13 Vict. CAP. XXIX. 
 
 An Act to amend tlio Lmvs in lorcc lor the fucoiira^cnicnl ol' 
 British Sliipping Navigtition. 
 
 The foUowin;:: sections of ihe above Act, bavin;:; been excepted Irom tin; 
 lepeal of that Act by the KJ &. 17 Vie. Cai>. 107, tliey are given textually, as 
 coutainini.'' the pre-cribed form of the (.'krtiiicatc uy Khcistry and of 
 the Owner's Dkci.akation required in the regi,vleiiiig ol British .Shippiiij:. 
 
 VIl. And be it enacted, 'i'liat no Ship shall be admitted to be a Jin'tish j^ym^j^ f^/,;,,^ 
 
 Ship unless duly registered and navi.irated as such; and that everv " 
 
 /i/i^fs/i-refjislered Ship (so loup as the liej^istry of such Ship shall be in No Ship Ihi- 
 loice, or the Certilieate of sucli Registry retained for the Use of such Ship,) ti<li lailess 
 siiall be navigated during the whole of every Voyage (whether with a ic^ijjicred 
 (.'urgo or in Ballast) in every Part of the AVorld by a Master who is a inul navigated 
 U;')7/.s7( Subject, anil by a Crew whereof Three Kourlns at least are Brilinh "■' ••''"-■'i. 
 Seamen ; and if such Ship be emph)yed in a Coasting Voyage liom one 
 PiUt of the United Kingdom to another, or in a Voya^'e between the United 
 Kingdom and the Islands of (iucrnscy, Jtrsoj, AUlerniij, iiur/c or Midi or 
 I'lom one of the said Islands to another of them, or t>oni one Part of either 
 01 them to another of the same, or be employed in fishing on the Coasts of 
 the United Kingdom or of any of the said Islands, then the wliole of the 
 Crew shall be British Seamen : Provided always, lliat if a due proportion Pi^.j^,,, 
 of British Seamen, carmot be procured in any Foreign Port, or in 
 any Place within the Limits of the East India Company's Charter, for 
 the Navigation of any Bril'nih Ship, or if such I'roportion bo destroyed 
 iluring the Voyage by any unavoidable Circumstanne, and the Master of 
 *iich Ship make Proof of the Truth of such Facts to the Satist'action of the 
 '-'ollector and Controller of the Customs .at any Jiritith Port, or of any 
 I'cison authorized in any other Part of llio "W^orld to inquire into the Naviga- 
 tion of such Sliip, the same shall be deemed to be duly navigated : Provided 
 also, that every Iiriti<h Ship (except such as are required to be wholly 
 navigated liy /irilish Seamen) which shall l>e naviaated by Oiw Brlhsh 
 Seaman for every Twenty Tons of the Burthen of such Ship shall be 
 deemed to be duly naviirated, although the IN umber of other Seamen shall 
 exceed One Fourth of the whole Crew. 
 
 m 
 
 ii 
 
 VlII. Anil be it enacted, That no Person shall be deemed to be a IJrilhh ^yj^^j p,.rsoi 
 Seaman, or to be duly qualilied to be Master of a /ir// *■■-/* Vessel, except ,,j 1,'^, jj,.itisi, 
 I'ersons of One of the "following Classes: (that is to say,) natural-born Seamen. 
 Subjects of Her Majesty ; P<'rsons naturalized by or under any Act of Par- 
 liament, or by or under any Act or Ordinance of thu Legislaiure or proper 
 
 Lajiislative 
 
 one 
 
1.!!' 
 
 70 
 
 Cap. 29. 
 
 Navigation. 
 
 \2Sf\Z\lCT. 
 
 Legislative Authority of One of tlio liritisk Possessions, t)r rnado Denizens 
 by LetttMs of Denization ; Puison.> who havo become Ihitifh JSubjects by 
 virtue of the Conquest or Cession of some newly acMjuired Country, anil 
 who hrive taken the Oatii of Allej^iance to ilei Majesty, or the Oath of 
 Fidelity required by the Treaty or Capitulation by which such newly ac- 
 quired Country rame into Her Majesty's Possession ; Asiatic Sailors or 
 Lascars, beinn; Natives of any of the Territoiies, Countries, Islands, or 
 Places witlun the Limits of the Charter of the I'Jast India Company, and 
 under the (Government of Her Majesty or of the said Company; and Persons 
 who havo serveil on board any of Her INLnjesty's Ships of War, ui Tim« 
 of War, for the Space of Three Years. 
 
 Proportioi: IX. And be i'. enaote-.l. That if Her Mnjesty sliall at any Time by Her 
 
 of Searr-.i Royal Proclamation ileclare that the Proportion of liritisli Seamen necessary 
 may bo...- to the due Navij^ration of /// i7('s/i' Ships shall be less than the Proportion 
 ttTKl hy ]>ro- requireil by thisAct, cveiy Brilish Ship naviy;atcd with the Proportion of 
 clamation. British Seamen required by such Proclamation shall be deemed to be duly 
 navigated, so long as such Proclamation shall remain in force. 
 
 .11 : 
 
 I':' I 
 
 Who may be XVII. And be it enacted, That all natural-born Subjects of Her Majesty, 
 ()\v?iM-s of and all Persons made Denizens by Letters of Denization, and all Persons 
 Britisli Vcs- naturalized by or under any Act of Parliament, or by or under any Act or 
 sels. Ordinance of the Leiiislature or proper Legislative Authority of any of the 
 
 lirilish Pos.sessions in Asia, Africa, or Amcriiu, and all Persons authorized 
 by or under any such Act or Ordinance to hold Shares in British Shipping, 
 shall, on taking tlu; Oath of Allegiance to Her Majesty, Her Heirs and Suc- 
 cessors, be deemed to be duly qualified to be Owners or Part Owners of 
 i?n7js/j-registered Vessels ; any thing ni the said recited Ac' for the regis 
 tering of Briliah Shipping to the contrary in any wise notwithstanding. 
 
 Form of XVIII. And be it enacted, That the following Form of Certificate shall 
 
 C.'i-rtificatc ot be substituted for the Form of Certilicate prescribed by the said Act for the 
 Rt'^islry. registering of British Shipping : 
 
 ' rriHlS is to certify, Thai [here insert the Xames, Occupations, and I'e^i- 
 ' JL dence of the sitbscribi'ig Owners] having made and subscribed the 
 Declaration required by Law, and having declared that fhe or thoy,] 
 together with [A'amcs, Occupations, and Residence of non-siibsej-ibini:; 
 Owners.] is [or are] sole Owner [or Owners] in the Proportions Bpeci/ieil 
 on the Back hereof of the Ship or Vessel called the [Ship^s A'««if] ot 
 [Place to which the Vessel bdonps.] which is of the Biulhen of [A'umber of 
 Tons,] and whereof [Master's Name] is blaster, and that the said Ship or 
 Vessel was [tchen and where built, or condemned as Prize, rcferrim: to 
 Ihiilder's Certificate, Judge's Certificate, or Certificate of last Registi'y, 
 thfn delivered up to be cmcelled, or (if tlie Vessel was Foreign b^iilf, and the 
 Time ami Placn of building 7iol known,) was Foreign, and that he or they 
 did not know the Time or Place of building,] and [IVame and Employment 
 of Surveying Officer] haviiiii: certitii'd to ns that the said Ship or Ve.s.sel 
 has [Nuvilur] Decks and INumfwr] Masts, that her Length from the inner 
 Part of the main Stem to the fore Part of the Sternpost aloft is [ Feijl 
 Tenths.] her Breadth in Midships is [ Feet Tenths,] her 
 
 Depth in Hold at Midshi])3 is [ Feet Tenths,] that sho i.s 
 
 [how rige^ed] rigged with a [standin;; or running] Bowsprit, is [Description 
 of Sttrii] sterned, LOarvel or rdincher] built, has [whether any or not] 
 Gallery, and [hind of Head, if ami,] Head, that the Framework and 
 plaidcing [or plating] is [state whether of Wool or Iron] and that she is 
 [state whi-ther a ISailing Vessel or a iSV' :ur. and if a Steamer, slati' 
 whether propelled bij Paddle Wheels or Sc. e Propeller's ;] and the said 
 subscribing Owners having consented and agreed to the above Descrip- 
 tion, and having caused snlKcient Security to be given as required by Law, 
 the said Ship or Vessel called the [Name] has been duly registered at the 
 Port of [Mime nf Port.] Certified under our Hands at the Cu.stom House 
 
13 Vict. 
 
 » Denizens 
 ubjects by 
 )untry, and 
 he Oath of 
 newly ac- 
 Sailors or 
 Islands, oi 
 npany, and 
 nd Perpoiis 
 ir. in Time 
 
 ime by Her 
 
 11 necesRary 
 J Proportion 
 'roportioii of 
 d to be duly 
 
 ler Majesty, 
 I all Persons 
 any Act or 
 f any of the 
 9 authorized 
 sh Shipping, 
 nxs and Suc- 
 ,rt Owners nl" 
 or the regis 
 landing. 
 
 itiiicate shall 
 d Act for the 
 
 IS, and /ifesi- 
 ibscribed the. 
 [he or thcy.l 
 n-subseribins: 
 JUS Bpecifieil 
 )'s A'fifflc] ft, 
 f [A'um'ieroj' 
 ; said Ship ui 
 , referring to 
 last Regi!^h-^j, 
 
 bvilt, and the, 
 hat he or tliey 
 d Employment 
 >hip or Vessel 
 from the inner 
 ft is [ Ved 
 
 Tenths,! hei 
 ] that sho IS 
 is I Description, 
 her any or vol] 
 araevvork and 
 1,1 that she is 
 Steamer, statf 
 I and the f^aid 
 tbove Dfpcvip- 
 jiiived by Law, 
 cristered at lli« 
 Custom Housfi 
 111 
 
1849. 
 
 Navis^atioft. 
 
 Cap. 29. 
 
 71 
 
 • in tho said Port of [Name of Porf,] thia lUate] Day of [Name of Mimthl 
 ' III tho Year [ Words at Lcnsth.} 
 
 ' (Si-ni'd) Cllectoi. 
 
 * (Si^qiui!) Comptroller.' 
 
 Ami on llie Back of such Certificato of Ue-,Mstry there .^h;ill ho an Accoiml 
 of the I'arts or Shares hold hy t>aeh of tho Ovvm-iH inotilionedundtlescrihi'd 
 ill such Ccrtiticato, in tho Fuim and Manner following ; 
 
 NiirneB of tho several Owners 
 within uiontionotl. 
 
 Number of Sixty-fniirlli Sliaros held 
 by each Owner. 
 
 [Aamf] 
 [.VaJ/tc] 
 \ Nairn] 
 [ Name] 
 
 - 1 - - - Thirlji-tiro. 
 
 Sixteen, 
 
 - ■ - • - rjsht. 
 
 - \ - - ' Kfghl. 
 (Signed) Comptroller. 
 (Signed) Cullector. 
 
 XIX. And be it enactod, Tliat the followinnr Oeclaration shall be sub- ronri of De- 
 stituted for the Declaration by the fiaid Act directed to be made by the claralion. 
 Owner or Owners of any Vessel previous to the Registry thereof : 
 
 * T A. B. of [Pla^c of Jieaideme and Occui'ation] do truly declare, That 
 
 * M. the iShip or Vesaid [iS'ame] of \ Port or Place,'] when^of [Master's 
 
 * A'a/ne] is at present r^Jas'.or, i)eing [/u'»(/ (f liiiild, JJurthfU, et rate/a, as 
 ' described in. the Ccrlificate vj the lSii)-ctijin<^ Officer,'] was [icJien and where 
 ' built, or, if Prize or forfeittd, Capture, and Condemnation as such, or [if 
 ' the I'cisel be Foreign built, and the Owner does not know xvhcn and where. 
 
 * s/iC i/'cw bndt, tliat the said Vessel is Fon-icrii buiU, and that f do not know 
 ' the Time ancli lacifof liei buiidinu,] and that I the said A. Ji. [and the other 
 ' Owners Names and Ociupations,if anij,and wJicre. they respectively reside,] 
 ' am {or are] sole Owner [or Owners] uf tho said Vessel, and that no oUier 
 
 * Person or Persons whatever hath or have any Riyht, Title, Interest, 
 ' Share, or Property tlieixda or thereto; and iliat I the said A. J{. [and the 
 
 * said other Owners, if any,] am [or arc] truly and boiui lido a Subject [or 
 ' Subjects] of (Ireat Urilain, and that 1 the saiil .!. B. have not [nor have 
 ' any oi the other Owners, to the best el my Kuowledw and Helief,] taki'U 
 ' the Oath of Allegiance to any I''oreitrn State whatever [e.reefd vnder the 
 ' Terms of some Caj/itulation, (lcf:cribim>; the Particvlurs thereof,] or that 
 ' since my taking,' [o/- lii;? or their taking] tlu; Oath of AUe^'ianct; to 
 ' [naming the Foreign Slates respectively to which lie or any of the said. 
 ' Oiimers shall have taken the same]lha.\v [or he or they hath or have] 
 ' become a Denizen [or Denizens, or naturalized Subject or "Subjects, as the 
 ' Cose 7/iaj/ /»c,] of the United Kinudom of Great Biitain and Ireland, by 
 ' Her Majesty's Letters Patent [or by an Act of Parliament, or by or under 
 ' or by virtue of an Act or Ordinance of llie Lei^islatuie of 
 
 ' 0/' have been authorized by an Act or Ordinance of the Legislature of 
 ' to hold Shares in Pritish Shipping within the said 
 
 ' Colony, and since the passing of such Act or Ordinance I have [or he or 
 ' they hath or have] taken the Oaih of Allegiance to Her Majesty Queen 
 ' Victoria] [naming the Times u'hen such Letters of Denization have been 
 ' granted respectively, or the Year or Years in which such Act or Acts of 
 ' Naturalization, or such ("olonial Ads or Ord'inances, have passed respect- 
 lively,] and that no Foraigner directly or indirectly, hath any Share or 
 ' Part Interest in the said Ship or Vessel :' 
 
 Provided always, that if it shall become necessary to register any Shi]) or 
 Vessel belonging to any Corjiorate Pody in the United Kinirdom, the fol- 
 lowing Declaration, inliiMi of the Declaration hereinbefore directed, sha" 
 be made and subscribed by the Secretary or other proper Officer of sue 
 Corporate Body ; (that is to Bay,) 
 
 h 
 'I 
 
 ; 1 
 
72 
 
 ( np. 29. 
 
 Proviso for 
 
 Vessels uiulor 
 riflfeii Tons 
 Burlheti in Ir,» 
 land Navign- 
 tion, aiiil lor 
 Vessel* iiiiilor 
 Thirty Tons 
 Hiirthen for 
 thf New- 
 foundliiriii 
 Fishery. 
 
 Navi^aiinu. 
 
 U& l;iVKT. IHHf). 
 
 ' 1 A. It., Sflorefary or Orticor of [Namr of Cnrnpun]! or Cnrporatinn,] do 
 
 * I truly ilociarc, Tliiit the Ship or VesHoi [S(irne\ vf ll'urt] wlieroof 
 
 * [Miisln's .\time] is at presunt Muster, heinpj [Kind of liuit'l, Hutlhrn, At., 
 
 * as (Uxnilii'd in Ihc ('crlijirntr (f the Siirrryiiif^ ()(liifi\] wni [wlun iiinl 
 ' where builf, or, if I'rizi (If fnrfiteil, (\tpturf otiil Coitilrinnnlirm tis mirli] 
 
 * or [»/ Ihn Veitsal he Koreic^n huilt, awl that svdi Sirrtlanj or Offirer duen 
 
 * not hnoir when ami whfre huilt, \ that lh« H.iid Vossnl is poroif^n huilt, and 
 ' that I do not know ttuj Timt! and I'laco of the biiiKlin;,', and that the siinu! 
 
 * doth wholly and truly belong to [name the Conipamj or Coriioralion.] 
 
 XX. And bf? it enacted, That notwithHtaiidiiin; that by tlie said recited 
 Act for lh« rotristerinjj of //ri/i'/i Vessels it ia o«aote(K that in rnso any 
 Ship, not l)eiii;j duly r»ic;istort'd, shall oxercjsu any of iho Privilej^cs of a 
 Unti»/i ViLsiiel, the name shall be forfeited, nevorlhelflss all Hoats or Vessels 
 inider Fifteen Tons Uurtheii, wholly dwned and navigated by Uritisk Sub- 
 jects, nllhoHph not registered a« liritish Ships, shall be admitted to he Brilifh 
 Vessels in ttll Navigation in the Hivvrfi and >tpon the Coiii^ls of the (Mited 
 Kiuf^dotn or of the Uritisk Pusxessions ahrtad, and not proceeding over Sen, 
 excipt wi'hin the Limits of the respective Coloiiml Govtrvmtnia vnthin uhich 
 the manaifing Owners of suck I'eascla respedivtly reside ; and that all 
 Uoats or VeBsels wholly owncil and navigated by liritish Subjects, not ex- 
 ceeding the Burthen of Thiity Tons, and not havinfr a whoh- or lixed Uet k, 
 and beini^ employed solely in fishing on the HanLs and Shores of Afw- 
 fonndtand ;\\\d of Parts adjacent, or on the Raidcsana Shores of the I'rovinces 
 of Canada^Nova Scotia, or New Hrxinswuk adjncftit to the (inlpk of Saint 
 /juwrence, or on the North of Cape C'unso, m of the I.-^landH within the same, 
 or in trading Coastwise within the said Limits, (shall he admitted to he 
 liritish BoHts or VessolH, although not registered, bo long as such BoaH 
 or VesseU shall be solely so employed. 
 
 ;■!■' 
 
 'k! 
 
 TARIFF. 
 
r. 1849. 
 
 rntinn,"] do 
 1 wliereol 
 rthni, &•(•., 
 [whin iiml 
 ui tis tivrli] 
 \ffirer doen 
 built, !ui(t 
 t the sanu! 
 ition.] 
 
 ill reciteil 
 (msc fiiiy 
 
 [(!gl'H of 11 
 
 or Vessels 
 'ritisk Siib- 
 ) he lirUhh 
 the l/niteil 
 U" over Sen, 
 tthin v:hich 
 111 that all 
 jts, not ex- 
 [ixod Ue( k, 
 cs of New- 
 e I'rovinces 
 p/i of Saint 
 n llio same, 
 lilted to be 
 such BoaH 
 
 * 
 
 TARIFF. 
 
CANADIAN TARIFF. 
 
 ARRANGED ALPHABETICALLY FOR THE rONVENn:NCt: OF 
 
 REFERENCi:. 
 
 73 
 
 Spccillc. 
 
 AciJs, Strong fluid, including Muriatic, Nitric, Oxalic, 
 Suljihuric, 
 
 Afjricuitural Societies, Seeds of all kinds, Farming utensils 
 and Implements of Husbandry, when specially iin[iortcd 
 by, for the encouragement of Agriculture, 
 
 Alabaster busts, , 
 
 Alum 
 
 f'vr ir.iituiii 
 ad viiUirem, 
 
 Free. 
 Free. 
 
 All goods, Wares and Merchandize, not otherwise charged 
 with duty, and not declared to hv exempt from Duty, 
 
 All packages in which the Goods are not usually exposed for 
 Sale, or which do nol necessarily or generally accompany 
 
 the Goods when Sold, 
 
 Ammunition. Arms and Utensils of War, (except from G. B. 
 
 or B. P.),' 
 
 A nchors, 
 
 Anatomical Preparations, 
 
 Animals, specially imported f)r the improvement ofStock 
 
 Animals of all kmds, not imported as above, 
 
 Antiquities, Collections of, 
 
 Apparatus Philosophical, 
 
 Apparel, Wearing, in actual use of persons coming to resiile 
 
 in Canada, 
 
 Arms for Army or Navy and Indian Nations, provided the 
 
 Duty otherwise payable thereon, would be delViyed or 
 
 borne by the Treasury of the United Kingdom, or oftliis 
 
 Province 
 
 Aiti/ieial Slate and metallic Paints, lieiiig tlie prodiicf." and 
 
 manufacture of N. 8. when iinijorted direct trorii C B. 
 
 or B. N, A. Province." 
 
 Ashes, Pot, Pearl and r>oda 
 
 rVce. 
 
 'rohilitd 
 
 Free. 
 Free. 
 
 Free. 
 
 (< 
 
 Free. 
 
 Free, 
 Free. 
 
 B 
 
 Bar Iron, 
 
 Bark used solely in dying, 
 
 Barley, except t'ot and t'earl 
 
 Barley Meal 
 
 Barley, Pot and Pearl, 
 
 Ikse or Counterfeit Coin 
 
 Bars Railroad, 
 
 Bastard Sugar and other kinds, except rclincd, in loaves, or 
 
 crushed or candied, 
 
 Bear and Bigg, 
 
 Bear and Bigg Meal, 
 
 B, 
 
 ieans, 
 
 Bean Meal, 
 
 Berries used solely in dying, 
 
 Beams, walking, Straps for, 
 
 Blue, Paste and Ultra Marine 
 
 Blork Marble, unpolished, 
 
 Blasting Powder, 
 
 Bleaching Powder, 
 
 Botany, Specimens of, 
 
 Boiler Plate, 
 
 Books Printed, not foreign reprints of 
 
 Works 
 
 Books of immoral or indecent character,. 
 Borax, 
 
 Prohil.ld. 
 
 (is. percwt, 
 
 I'ree. 
 
 British Copyriglit 
 
 Bottled Wine and Spirits, cases covering, . 
 Botllei, M Packages, [see end of T'arilf J 
 
 Free. 
 Prohibtd. 
 
 Free. 
 
 2i p. c. 
 
 Free. 
 
 Free, 
 
 2J p. c. 
 
 m P- c. 
 
 Free. 
 
 Prohibtd. 
 21 p. c. 
 
 Fr-e. 
 
 Free. 
 20 p c. 
 
 Freo. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 2i p c. 
 i-'i p. c, 
 ','0 p. c. 
 
 12j 
 
 p. r 
 
 Prohibtd 
 
 2i 
 
 p. V. 
 
 m 
 
 p.c. 
 
 2t» 
 
 p. c. 
 
 20 
 
 p c. 
 
 
 l( 
 
 2i 
 
 p.c, 
 
 it 
 
 
 C( 
 
 
 II 
 
 I2i 
 
 p.c. 
 
 2i 
 
 p.c. 
 
 !■ 
 
 ree. 
 
 2i 
 
 p.C. 
 
 V 
 
 reo. 
 
 Pro 
 
 hibt.l 
 
 2i 
 
 p. c. 
 
 F 
 
 ree 
 
ll.« 
 
 fi 
 
 Irl 
 
 74 
 
 T A R I F F^Contimed. 
 
 Boots, Fisherman's,. 
 
 Brimstone. 
 
 Bristles 
 
 Brick, Fire, 
 
 Bran and Shorts, 
 
 Broom Corn, 
 
 Brass, in Pigs or Slieets, 
 
 Brass and Copper Tubes, when imported for the Manufac- 
 ture of Locomotives 
 
 Brandy, 
 
 British North American Provinces, [see end of Tariff] 
 
 Bronze, Busts and Casts of, 
 
 Brandy in wood, cases coveiing 
 
 Buckwheat, 
 
 Buckwheat Meal 
 
 Buttor 
 
 Specific. 
 
 ^s. per gall. 
 Free. 
 
 Burr Stones, unwrought, 
 
 Bunting, 
 
 Bulbs and Roots, 
 
 Busts of Alabaster, Bronze or Marble, . 
 
 Bullion, 
 
 Burning Fluid, 
 
 C 
 
 Canada Plates 
 
 Cabinets of Coins 
 
 Cables, Chain of all sizes, 
 
 Candy Sugar, 
 
 Carriages of Travellers, [except Hawkers or Circus Troupes,], 
 
 Casks, Ships Water 
 
 Casts of Plaster of Paris, or Bronze, 
 
 Cattle for Army or Navy or Indian Nations, 
 
 Carpenter's Tools, wood for manufacture of, 
 
 Cases covering Casks of Wines or Brandy in wood, Dry 
 Goods, Hardware, Cutlery, or Bottled Wine or Bottled 
 Spirits, 
 
 Casks containing Dry Goods, Hardware or Cutlery, Glass- 
 ware or Earthenware, 
 
 Caoutchouc, 
 
 Cattle, Carriages and Horses employed in carrying Mer- 
 chandize, only ; and Horses of actual Settlers 
 
 Cement, Marine, 
 
 Chains Iron, of all sorts, 
 
 Charcoal made or refined, 
 
 Charitable Societies, donations of clothing for gratuitous dis- 
 tribution by, 
 
 Cheese 
 
 Cijiars 
 
 Free. 
 
 3s. per gall 
 
 Free. 
 
 Clothing' for Army or Navy or Indian Nations or for gra- 
 tuitous distribution by any Charitable Society 
 
 Clay, Fire, .' 
 
 Clay, Pipe, 
 
 Coal 
 
 Coke, 
 
 CocriNut Oil, 
 
 Coffee, Raw or Green, 
 
 " other kinds, 
 
 Cordials and Liqueurs, sweetened or mixed with any article, 
 so that the strength cannot be ascertained by Syke's 
 1 lydrorar ter, 
 
 Collections of Antiquities 
 
 Copyright Works, foreign reprints of British, 
 
 lOs.percwt 
 Free. 
 
 Free. 
 
 rrec. 
 Free, 
 
 Free. 
 
 Free, 
 
 is,"Gd."plb 
 
 Free. 
 
 4.8d. pcwt, 
 lis, " 
 
 3s. per gall, 
 Free. 
 
 Per centum 
 ad valorem. 
 
 2i p. c. 
 II 
 
 20. p. c. 
 2J p, c. 
 
 2\ p. c. 
 
 2J p 3. 
 
 25 p. c. 
 
 Free, 
 II 
 
 20 p. c. 
 
 II 
 
 II 
 
 2J p, c. 
 II 
 
 Free. 
 II 
 
 II 
 
 r. 
 
 J p. C. 
 
 2\ p. c. 
 
 Free. 
 
 2i p. c. 
 
 12J p. c. 
 
 I'Vce. 
 
 2J p. c. 
 
 Free. 
 
 It 
 
 2{ p. c. 
 
 Free, 
 
 Free. 
 2J p. c. 
 
 Free. 
 2i p. c. 
 
 Free. 
 20 p. c. 
 !2J p. c. 
 
 Free. 
 2i p. c. 
 
 12ij,. 
 
 2r» p. c. 
 
 P'ree, 
 I2j p. c. 
 
(t 
 
■i ''' 
 
 ■■'17' 
 
T A R I F F— Continued. 
 
 75 
 
 Commissariat fStores, 
 
 Contractors Stores for Army, Navy or Indians,. 
 
 Corn, Indian, 
 
 Coins, base or counterfeit 
 
 Coins, Cabinets of, 
 
 Counterfeit or base Coin, 
 
 Coin or bullion, 
 
 Cochineal, 
 
 Copperas, 
 
 Connection Rods, [see Rods.] 
 
 Cordage of all kinds, 
 
 Copper in bars or sheets, 
 
 Copper Tubes, [see Brass.] 
 
 Cotton and Flax Waste, 
 
 Cotton Warp , 
 
 Cotton Wool, 
 
 Cotton Wick, 
 
 Crushed Sugar, ■ 
 
 Cranks, Wrought Iron, G cwt. and upwards,,. . 
 Crates containing Glassv^are and Earthenware,. , 
 
 Donations of Clothing for gratuitous distribution by Cha- 
 ritable Societies, -. 
 
 Drawings, 
 
 Drawings of immoral or indecent character, 
 
 Drugs used solely in dying, 
 
 Dying Materials, viz, Bark, Berries, Drugs, Nuts, Vegetables 
 and Woods, 
 
 £ 
 
 KngravingF,, 
 Etcnixigs, . . . 
 
 Farming Utensils, (sec Agricultural Societies ) 
 Felts 
 
 Felt Sheeting, 
 
 Fishermen's Boots, , 
 
 Fire Clay 
 
 Fishing Nets and seines, . 
 
 Fishing Hooks, 
 
 Flour... 
 
 o • r Per centum 
 SP«'^"'^' ad valorem. 
 
 Free, 
 
 Free. 
 Prohibtd. 
 
 Free. 
 Prohibtd. 
 
 Free. 
 
 Free. 
 
 lOs, percwt 
 
 Free. 
 
 Free. 
 
 CI 
 
 Prohibtd. 
 
 Free. 
 
 Flax undressed 
 
 Frames and Pedestals rough from the I'orge, when importid 
 
 for the Manufacture of Locomotives, 
 
 Fruits 
 
 Fruits preserved in Sugar, Candy or Molasses, 
 
 Free Trade with the United Kingdom and Uie British North 
 American Provinces, (see end of TarilV.) 
 
 G 
 
 Gems 
 
 Geneva 
 
 Goods nnenumerated, 
 
 Urease and Scraps, 
 
 Green Coffee, 
 
 Gunpowder, except from G. B. or B, P 
 
 Free. 
 ■Js. per gall. 
 
 4.8d.pcwt 
 Prohibtd. 
 
 Free. 
 
 II 
 
 Free. 
 Prohibtd. 
 
 Free. 
 Prohibtd. 
 
 Free. 
 2J p. c. 
 
 2J p. c. 
 II 
 
 2J p. c. 
 II 
 
 Free. 
 
 i2i p. c. 
 
 12i p. c. 
 
 2i p. c. 
 
 Free, 
 
 Free, 
 ii 
 
 Prohibtd. 
 2J p. c. 
 
 Free. 
 
 2J p. c. 
 
 II 
 
 
 11 
 
 
 (1 
 
 
 'JOp. 
 24 p. 
 
 c. 
 c. 
 
 2i,, p. 
 
 c. 
 
 'M p. c. 
 
 Free. 
 
 'Z) p. c. 
 I'JJ p. c. 
 
 ^ p. c. 
 i2i p. c. 
 Prohibtd. 
 
 lili 
 

 I 
 
 I'll' 
 
 76 
 
 7 All I FV—Coulinmd. 
 
 H 
 
 ITnniii, 
 
 IJcmp unilrobsed, 
 
 Ilcrnr), Yarn, Hiissia, , 
 Hides, 
 
 HiHtory Natural, Sfjeciinens of, 
 
 1 1 nps , 
 
 Household cUt'i'is, jier.siiiial not Muri'iKitidize of Iiiluiliitaiits 
 
 of this I'rovince, beiiiir subjects of Her Maji'str. and dyiiij; 
 
 abroad, , . ■ • . 
 
 IIoi/p Iron , 
 
 llodp or 'I'ire fordrivinif wlicrls bent or welded, wlicii im- 
 
 j)ortpd for the Manufacture of Locoiiiolivo Engines, , 
 
 Ho; srs of Travel lersi", 
 
 Horses carrying IVlendiandize, except Hawkers and Circuses, 
 Husbandry Iniplcinenls of, when imported by iucoriwrated 
 
 Agricullurul Societies, 
 
 ?l)ccific. 
 
 Fret 
 
 Immoral or indecent Books or Diawing?, 
 
 Implements ot' Husbandry, itnpnrtcd by incorporated Agri- 
 cultural Societies, 
 
 Jndir 
 
 l'fi«. 
 
 Free. 
 
 Free. 
 Free. 
 
 Free. 
 
 Prohibtd. 
 Free. 
 
 l-'ree. 
 
 1 nvenlions and Improvements in the arts, models of", 
 
 I ron Bar, Hod and Honp, 
 
 " Hoop or Tire lor (Irivinj^f wliecls of Locomotive-, bent 
 and \T(^lded 
 
 " l^oil.r I'latr 
 
 " Chains of all sorts, 
 
 " Chain Cables of all sizes, 
 
 " Connection Rods in pieces f.ir Locomotives 
 
 " Frames and Pedestals rough from llip forge, 
 
 " Scra.is, bars, pigs or sheets, and not otherwise manufac- 
 tured 
 
 " Galvanized, 
 
 " Pioui'h .Moulds or Shares | 
 
 " Railroad Bars, .' I 
 
 " Moiled Plate from ] inch to 1^ inches in thickness, i 
 
 " Round and Square from 4 inches nnd upwards suitable j 
 
 for Shafts and otiier parts of Macliinery, I 
 
 " Straps for Walking Beams I 
 
 " Wrought Cranks (5 cwt. and upwards \ 
 
 " Canada Plates, i 
 
 " Spike Hods ! 
 
 Implements, Tool.s of Trade of Handicraftsmen j Free. 
 
 ink. Printer's j 
 
 Indian Corn, • 
 
 .Toiner'a Tools, wood for, 
 Junk, 
 
 LnrJ, 
 
 Pir reiiium, 
 
 lid vitlovm. 
 
 Lpad, I'ig and Sheet, | 
 
 Liqueurs, jSs, j„,r ^^\{_ 
 
 Lithographs, Free. 
 
 Lines, fishing, \ '..J Cjp. c 
 
 Logs, Saw, ; .jjj, ,._ 
 
 20 p. c. 
 iii p c. 
 
 Free. 
 20 p. c. 
 
 Free. 
 2i p. c. 
 
 2 J p. c. 
 Fr.e. 
 I-'ree. 
 
 i'ree. 
 
 Prohibtd. 
 
 Free. 
 •Ji p c. 
 
 I'ree, 
 2i 1.. c. 
 
 2i |.. c. 
 
 ■.'i p. c. 
 
 II 
 
 Free . 
 
 ^i I', c. 
 
 Free. 
 
 2.4 p. c. 
 3i p. c. 
 
 hv 
 
 '2.'> p. c 
 Free. 
 
II 
 I ( 
 
 Wt 
 

 •i. 
 
 
'r* \]{\V V—ConlimmJ. 
 
 11 
 
 ]^I 
 
 Macaroi.i, 
 
 Machinory, nuHli'Uor, I Free 
 
 ManufiK'lurt'tl 'I'uliacco, ('>'''•''' 'h!inCi(,'ar9 ami SruiH",) Id jut lb. 
 
 MaiiurrB ol' all kinilH ! Five. 
 
 Maps, : " 
 
 Marble in blocks or slabs unpolislu'd, | 
 
 JMaibleUusto, ' Free, 
 
 Marine Cement, j 
 
 Meal of Barley, Huekwiicat, Hear or Bi^r^, Oa(.s, Hye, Beans ^ 
 
 ami Heai^, ami of Wheat not bolted, 
 
 Meatsi of all kind*:, (c.xceiil Mess Fork,) ' 
 
 IVleiiagerie, Horses, Cullic, Carriages ami llarncsscHof, ; Free. 
 
 Merehandize unenuiiierateil, ' 
 
 AJ ess Fork ' , 
 
 Metal, Ore» of all kinds of, i , 
 
 " Yellow, in bars or sheets ! , 
 
 '• 'ryi'** '" bloeks or |)i}?s, | 
 
 .Metallic I'.iiiits and ArlHieial Slate, beinjitlie produce nnil I 
 inanufaetiire of Nova Scotia, wtiei: imported direct from i 
 <J. B, or the H. \. A. Provinces. 
 
 Mineralofiy , Speeimcns of, 
 
 Models of Machinery and other Inventions and Iinpruvenients 
 in the Arts, 
 
 MedalH or Gems, 
 
 Molasses, 
 
 Muriatic Acid, 
 
 Free 
 l-'rec. 
 
 Free. 
 
 .'J. per j[,'all 
 
 I¥ 
 
 Natural History, Specimens of ' Free. 
 
 Navy Arms, Clothine, Cattle, Provisions and Stores o(] ....| Free. 
 Nitre, • ; 
 
 Nitric Acid, j 
 
 North American, British Frovinces, (sec end of TarlV.) 
 
 Nuts, (Fruit;, • ! 
 
 " used solely for liyinfj; 
 
 Oakum,. 
 Oa 
 
 )ats, 
 
 Oatmeal I 
 
 Oil, Cocoanut, j 
 
 '• Pahn, i 
 
 " Fine, I 
 
 Old Iron, : 
 
 " Nets and ropes, j , 
 
 Ordnance Stores : Free. 
 
 Ores of all Metals, 
 
 Oxalic Acid, 
 
 Packages to pav the same ad ntlorrm duty as the goods 
 C(mtained in them, unless such goods he free of duty, oi 
 chargeable with a less duty, than would he fiayahle on the 
 packages if imported empty as merchandize, in which case 
 they are to be charged as merchandize apart from the goods 
 they contain, (-ee Departmental order No. 2. l"th May 
 1853, at end of TaritV ) 
 
 Paintings 
 
 P«l« Ujl, 
 
 Free. 
 
 :tOp, c. 
 
 Fiee. 
 
 \'2\ p. c. 
 
 Free. 
 
 II 
 
 2i p c. 
 
 Free. 
 
 2i p. c. 
 
 '.20 p. e. 
 
 (I 
 
 Free. 
 
 124 J'. »■• 
 
 I. 
 
 '2i p. c. 
 
 II 
 
 I'ree. 
 I'ree. 
 
 Free. 
 
 l-2i p. e. 
 
 'J>. p. c. 
 
 Free . 
 
 Free. 
 
 1.M p. e. 
 
 ;iO p, c. 
 -i p. c. 
 
 OI 
 
 p c. 
 
 2! p. c, 
 
 Free. 
 '2i 1.. c. 
 'Ji p. c. 
 
 Free. 
 
 2J p. c. 
 
,1 v 
 
 In 
 
 n 
 
 J 
 
 78 
 
 T A 1^ I I'' V~Continvrd. 
 
 Paste Rluo, • : ••' 
 
 Pc'Monal I'tnrtrt of liritisli Siil>ji'Cls ilying abroad,. 
 
 Pearl Ashes, 
 
 PiaH 
 
 " Mral, 
 
 PhiloBOfiliioal InstrumeiilBaiul apjiaratus, 
 
 Phorililioruf 
 
 Pino Uil 
 
 Pi;^ Iron, 
 
 Pijr Lead 
 
 Pi|)(' Clay, 
 
 Pitch, 
 
 Plaster of Paris, I'ihIh and Casta of, 
 
 " " for manure, 
 
 Plate, Boiler 
 
 Pork, (see Meats.) 
 
 Pork, Mess, 
 
 Potash, 
 
 Preparaiions, Anatomical, 
 
 Printed liookw, (not lbreif,'n re[)rint8 of British Copyright 
 
 Works,) 
 
 Provinces, Mritish North Ameriean, (see end ofTarifl".) 
 
 Provisions for Army or Navy or Indian Nations, 
 
 Prussialeof I'otash 
 
 Printing Presses, 
 
 Printinir Typrr, 
 
 Printer's Ink, 
 
 Printing Im|)lemcnts of all kinds 
 
 Pumps, Chains, 
 
 Specific. 
 
 Per centum 
 ad vulorein. 
 
 Free. 
 
 Free, 
 
 Railroad Bars,. 
 Haw ColTee,.., 
 Ra 
 
 lags 
 
 Free. 
 
 Free. \ 
 
 Free. 
 Free. 
 
 *JJ p. e. 
 Frw. 
 
 It 
 
 eop. c. 
 
 <( 
 
 Free. 
 
 'ij p c. 
 II 
 
 II 
 
 II 
 
 II 
 
 II 
 
 Free. 
 
 II 
 
 2i p c. 
 
 12j p. ,-. 
 Free. 
 
 Free. 
 
 Free, 
 '2i p. c. 
 
 4. 8d. pcwt 
 
 Uefined or made Charcoal,. 
 
 Refined Sguar, 
 
 Krsin and Hosin, 
 
 Rigilinj; of Ships, prejiared,. 
 
 Rod Iron, . 
 
 Rods, Spike, 
 
 Roots and bulbs, 
 
 Ron 
 
 >pe, 
 )llS 
 
 Roll Sulpher or Brimstone,. 
 
 Rnm, 
 
 Russia Ilcnip, Yarn, 
 
 Rye, 
 
 Ryo Meal, 
 
 Salt, 
 
 Saw logs, 
 
 Sal Ammoniac, 
 
 .Sails and Sail Cloth, 
 
 Scrap Iron, 
 
 Scraps and Grease, 
 
 Seeds of all kinds, wlien spftcially imported in good faith by 
 any Society incorporated or established for the encourage- 
 ment of Agriculture, 
 
 Seeds of all kinds, e.xcept Barley, Buckwheat, Bear and 
 Bigg, Oats, Rye, Beans or Peas, • 
 
 2} p. c. 
 2J p. c. 
 2J p. c. 
 
 10s. percwt. P-5 p '^• 
 2J p. c. 
 2i p. 0. 
 
 Free. 
 1. 3d. p gall 
 
 Free. 
 
 Free. 
 2J p. c. 
 
 25 p. e. 
 
 24 p. c. 
 20 p. c. 
 
 Free. 
 
 2J p. c. 
 
 Free. 
 Free. 
 
 Free. 
 Free. 
 
Per centum 
 ad vulurcm. 
 
 •JJ p. r. 
 
 Free. 
 
 It 
 
 20 p. c. 
 
 <i 
 
 Free. 
 2J p c. 
 
 II 
 
 II 
 
 Free. 
 II 
 
 2i p c. 
 
 12i p. c. 
 Free. 
 
 Free, 
 
 Free, 
 2i p. c. 
 
 2ip- 
 
 12} p. 
 
 2} p. 
 
 0. 
 
 c 
 c 
 
 I2jp. 
 2} p. 
 2} p. 
 
 c. 
 c 
 c 
 
 U 
 
 
 Free, 
 
 2jp. 
 
 c 
 
 2r) p. 
 
 c 
 
 20 p. 
 
 c 
 c 
 
 Frnc 
 
 21 p. c. 
 
 Free. 
 Free. 
 
Talk 
 Tar. 
 
 Teasle 
 
 Tools, 
 
 Tow, 
 
 Travel 
 
 '''recs ; 
 
 Treeiii 
 
 Types, 
 
 Type 
 
 Twine! 
 
'I A K 1 1' F-^Contuwcd. 
 
 Scttlorfi' Oomla, 
 
 Slicpt Iron, 
 
 Sheet Lead, 
 
 Shi|>M, Wftlcr CnHk« in unto,, 
 
 Sliorts or Hriin, 
 
 Sliriil)ii and 'i'rcei, 
 
 Shellac, 
 
 Slate 
 
 Snun, 
 
 Sociolici A^riralturnl, Sredn Ac. f.tr, 
 
 " Cimrilablcdonalioni i(f clolliing to, 
 
 Soda anh, 
 
 SjK'cinieni* of Natural Uistory, Mincraiouy or IJotany,. 
 Spiko ItodH, . 
 
 Spirits and Stron;^ WatriHofall nort^, t'orcvrry irallim of any 
 Ktrent^th not exrci'dini; the strength of |)roof |iy Syko s 
 I lydninictcr, and no in proiMtition for any i,'rtatt'r slrcnuth 
 than the slrcnytli of proot, and for any greater or les< 
 (junntity than a j^allon, viz : 
 
 Whibkry, 
 
 Hum, 
 
 CJrnt'va, }jrandy ami other Spirits or Strong Water*, 
 
 except Hum and Whieikey, 
 
 .'spirits Hwcetuncd or mixed, 
 
 f^P'''fi«i 
 
 Steel, 
 
 Straps for Walking Buains, 
 
 StoreH I'or Ariuv, ISavy and Indian Nations, 
 
 Sulphuric Acii! 
 
 Sugar rf lined in loavpM, crushed or Candy 
 
 " Bastard and other kind?, cxiejit tin- al)ove, , 
 
 Swcetiueats 
 
 Specific. 
 
 Vr, 
 
 !•'; 
 
 • rep. 
 
 IJ 
 
 ix'r ill 
 l-'re... 
 
 por t,al 
 
 Tallow, 
 Tar... 
 
 es, 
 
 Tea 
 
 TeasI 
 
 Telegraph Insulators. Reliiy-niagnet.'jRegi.ster.s and liattorieg,] 
 
 Telegrapli and Bridge Wire, when bond fulc. imported to bo 
 
 used as such in Canada 
 
 Tin 
 
 per gall, 
 per gall 
 
 Free. 
 
 Mis, pci'nwt, 
 lis, per cwt 
 
 Id. |HT lb. 
 
 Tobacco Manufactured, 
 
 " Unmanufactured 
 
 " Cigars, 
 
 " SnulT, 
 
 Tools, Wood for Carpenters' and Joiners',. 
 
 Tow, Undressed, 
 
 TravellerH, Horses and Carriages of, 
 
 Trees and Shrubs, 
 
 Treenails, 
 
 Tyfies, Printing, 
 
 Type Metal in blocks or pigs 
 
 Twines and lines, fishing, 
 
 Id. per lb. 
 
 id. per lb. 
 
 l.b'd. per lb 
 
 Id. per lb. 
 
 Free. 
 
 U 
 
 Unmanufactured Tobacco, Jd. per lb- 
 Unpolished Marble, in bloiks or slabs, i 
 
 Unwrought Burr Stones, i 
 
 Utensils, Farming, when imported by Agricultural Societies, Free. 
 
 /'<»• ftnluin 
 int valorrm' 
 
 Free. 
 
 y» p. .-. 
 
 ti 
 
 i( 
 
 20 p. c. 
 
 Free. 
 
 'JJ p. c. 
 
 1J4 p, c. 
 Free. 
 
 ei I', c. 
 
 I'-M.' c. 
 t-Yi [1. c. 
 
 'jr> 'I c. 
 :)■• ,' -. 
 L' - p f 
 
 'ji 
 
 Free. 
 ■b p. c. 
 li'J p. c. 
 
 Mp c. 
 
 2i p. c. 
 
 I2i p. c. 
 
 L'i p. c. 
 i.'l p. e. 
 
 21 p. c. 
 
 1'2J p. c. 
 
 K 
 II 
 II 
 
 2i p c. 
 II 
 
 Free. 
 II 
 
 25 p. c. 
 
 l?ip.c. 
 
 2^ p. c. 
 II 
 
 Free. 
 
 71) 
 
80 
 
 TARIF V—ConiiHurd. 
 
 li 
 
 ,,|, 
 
 Per crntum 
 ad valorem. 
 
 Vuruish, briirlit and black, , 1\ p, c. 
 
 Varnish, other Uuin l)rii>ht and black, j I'^i p. c. 
 
 Vei'etables used solely in dyinL' \ j 21 p c. 
 
 Vehicles of Travellers, excipt Ilawkers and Pedlars, ' free. | Free. 
 
 Vermicelli, i 30 p. c. 
 
 — II 
 
 Vinegar 
 Vitriol,. 
 
 W 
 
 2ip. 
 
 Wares, Uncnunierated, 
 
 Warp, Cotton, 
 
 Water Lime , 
 
 Wheat, I Free. | 
 
 Wheat Meal not bolted, | ' 
 
 Whisky |3d. per gall.: 
 
 Wines oCall kinds, Gd. per yall.: 
 
 — — lor Olficers' Messes, ' Free. 
 
 Wire. Telegraph and Bridge i ■ 
 
 Wood for Carpenters' and Joiners' Toole I | 
 
 Wood used solely for dying, 
 
 Wool, 
 
 Wool, Cotton,. 
 
 Yarn, Cotton and Rusuia Hemp, . 
 Yellew Metal in bars or sheets, . . 
 
 z 
 
 Zinc, 
 
 Free. 
 
 124 p. 
 
 c 
 
 yjp 
 
 .c 
 
 ii 
 
 
 Free. 
 
 2<» p. 
 
 c 
 
 12i p 
 
 f 
 
 30 p. 
 
 c 
 
 Fiee. 
 
 24 p. 
 
 c 
 
 24 p. 
 
 c 
 
 i( 
 
 
 (1 
 
 
 Vw 
 
 • 
 
 2ip.c. 
 
 A nd the Ibllowing articles (by 12 Vic. ch.l,) when ill! ported 
 directly from the Lnitid Kingdom, or from any British North 
 Ame.ican Provinces, and being the growth, produce or nianu- 
 lacture of the said United Kingdom, or ofbiich Province res- 
 pectively, viz : 
 
 Animals, Beef. Pork, Biscuit, Bread, Bi;tter, Cocoa Paste, 
 Corn or Grain of all kinds, Flour, Fish, fresh or malted, 
 dried or pickled, Fish Oil, l-'urs or Skins, the produce of 
 I'D ""^ creatures living in the Sea ; Gypsum, Horns, 
 Meat, Poultry, PUmIs, Shnihx awl I'ree'" ; Potatoes and 
 vegetables of all kinds .sv<,/s o/iill k-in<h- ; .-kins, Pebs 
 I- urs or Tads undressrd ; Woo.l, viz: Boards and Planks, 
 btavcs, Timber and Firewood 
 
 Free. 
 
 Free. 
 
ad ViUorem. 
 
 21 p. c. 
 
 l'2i p. c. 
 
 2Jp c. 
 
 Free. 
 
 30 p. c. 
 
 21 p. c. 
 
 > - —ft-. 
 
 Free. 
 
 %) I), c. 
 
 1-21 p. c. 
 
 30 p. c 
 
 Free. 
 
 2i p. c. 
 
 21 p. c 
 
 tt 
 
 II 
 
 Frep. 
 
 « 
 
 i 2ip.c 
 
 Free. 
 
81 
 
 HECiPRoe.vr, KKRi.: trade 
 WITH T!FE lilUTISIl N. A. PROVINCE.^?. 
 
 Ky ProchimHtion tl.ileil lOlli Aul'usI ISnO. nti-l.^r iIk- Act \T, .<• 11 Vict 
 Cap. :j, the foliowmuraiHcles of the gio-vih, produce or manufacture ofNcnr 
 13runsw.rk, Nova Scotm, or rrince Edwards Island, add when imported (a) 
 directly from any ot tiie said ProviucoK, are exempt from duty, that i.s to say : 
 
 Animals, Baited and fresh Meats. 
 
 Bark. 
 
 Hutter, 
 
 Cheese, 
 
 Ciiocolate and other preparations of Cocoa, 
 
 Copper, 
 
 Earths, 
 
 Fruits, 
 
 Firewood, 
 
 Fish, 
 
 Fish Oil. 
 
 Fins and Skins tiie produce of Fisii or creatines living in the se^. 
 
 Grain and Breadstulfs of all kinds, 
 
 (Jiindatoiies and stones of all kind'?, 
 
 (iypsum liroiuul or nnground, 
 
 Ray and Straw. 
 
 Hop.'^, 
 
 Hidee, 
 
 Rornf, 
 
 Head, Matter and Blubber, ol creatures living in the gea. 
 
 Iron in pigs and blooms, 
 
 Lard, 
 
 Lead in pig?, 
 
 Lime, 
 
 Ore.« of all kinds, 
 
 OchrcF, 
 
 Eock-Salt, 
 
 ^eeds, 
 
 Spermaceti Oil, 
 
 Titllow, 
 
 Timber and Lumber of all kind?. 
 
 Train Oil, * 
 
 Undressed Skins and Furs of all kindi?, 
 
 V'eijetablet;, " 
 
 Wool, 
 
 Wood. 
 
 m 
 
 (n) As to the importation of Fish & Oil via the United Slates,— A'c* p. 83. 
 
 6 
 
82 
 
 Goods in 
 
 transitu 
 
 through 
 
 aniithcr 
 
 Country. 
 
 llGth Vict. Cap. 85, Departmental Order, No. 1.] 
 1, G. 0.— Custom* dzpautment, 
 
 Quebec, 28//I April, 1853. 
 
 IN Virtue of the authority of the third Section of an Act of the Provincial 
 i'arliameiit, [.p.ssed in the eixteenth year of IJer Majesty's Reign, and 
 chaptered eiglity-five, it is ordered that goods 6o/i<iyi(ye exported to this Pro- 
 vince from any country, but pat-sini,' in Iransila throiiijrh another country and 
 under Bonds, t-hall be. until it sjhui! be otlierwise oidt-red, valued for duty, 
 aa if euch goods were imported directly irom buch first mentioned country 
 into this Province. 
 
 By Command, 
 
 E, S. M. BOUCHETTE, C. C. 
 
 mi. 
 
 m^ 
 
 Pftcknges. 
 
 llOth Vid. Cap. S5, Departmental Order, No. 2.] 
 I. (J. O. — Customs Department, 
 
 Quebec, I2th May, IS.^S. 
 
 IN Virtue of the aulhority ot the ihiid jSection of an Act of the Provincial 
 Pariir'ment, passed in the sixteenth year of Her Majesty's Reign, and 
 chaptered eighty-live, intituled, " An Ad lurtiier to amend the Laws relating 
 to L)uties of Customs, '" it is ordered that the tbliowinf^ packages be chargea- 
 ble witk duly, viz: all Packugos containing Spirit.-, Wines, Cordials or 
 Liquids of any kind in Woud, lioltles, Flasks, and all Packages of Glassware 
 or Karthenware, Sugar, ]\Fola.«ses, Syrups, Treacle, Collee, Rice, Tobacco, 
 riour, Provisidiis, aiul nu deduction to bo allowed for the weight or value oi 
 the paper or strini; covering Su^rar. ice. Ail Pacl^aLres containing Soap, 
 Candles. Pipes, \ails, Ciiaiii'^. Paints, Spices. Nuts, Vemiicclli. Maccaroiii, 
 Class, Tin, Canada Phites, Tins, Truidvs and ,lars containing Merchandize, 
 and all other Packa^es in which the goods are usually exposed for sale, or 
 which necessarily or generally accompany the goods when sold. And that 
 the followiug Packages are to be e.reiniit fnim tlir yaiimcnl of Duly, viz: 
 Bales, Trusses, Cases covering Casks of Wines or Urandv in Wood, Cases 
 and Casks containing Dry Coods. Hardware or ('utlery, Crates and Caske 
 containing Glassware or Ivirtlnmware, Cases containing Bottled Wine or 
 Bottled Spirits, and all other Packages in which the goods are not usually 
 exposed for sale, or which do nul necessarily or generally accompany the 
 goods when soJd. 
 
 By command, 
 
 F. lilNCKS, Ins. Gent. 
 
 -l 
 
1853. 
 
 Provincial 
 leigri, and 
 .0 liiis Pro- 
 ountry and 
 id for duty, 
 jd country 
 
 C. C. 
 
 ^ 1853. 
 
 3 Provincial 
 Reign, and 
 \ws relating 
 be chargea- 
 Cordials or 
 f Glassware 
 e, Tobacco, 
 ; or value of 
 ning Soap, 
 
 Maccaroiii, 
 [erchandize, 
 
 for sale, or 
 . And that 
 f Duly, viz: 
 Vood, Cases 
 ; and Casks 
 ed Wine or 
 
 not usually 
 :orapany the 
 
 ml. 
 
^^. . :.^. ,. - > m \. ' , 
 
 
I't" 
 
 (16 Victoria chapter 85, Departmental Order, No. 3.) 
 
 f. G. O.—CrSTOMS DEPARTMENT, 
 
 S3 
 
 Quebec, IZih July, 1863. 
 
 IN Virtue of tlie authority of tlie sixth section ot an Act of the Provincial ^ „■ ., r„. 
 Parliament passed m the Sixteenth year of Her Maie«<tv'3 R<^i.rn '^"'"<^'»' ^f*' 
 chaptered 85, and intituled, - An Act furlhef to amend the li«^UaU i'To ^"K? ''' 
 duties of Customs," .1 is ordered and declared by His Excellency the BaS7 
 Governor General in Council, that Musical Instruments imported specially 
 for the use of Miliiary Bands in Her Mnjesty'. Service in this Province, or 
 purchaBed in Bond, specially for such use, are and shall bo under the 
 circumstances in question, exempt from the payment of duties ol Custora». 
 
 By Command, 
 
 R. S. M. BOUCHETTE, 
 
 Commuisioner of Cintomt. 
 
 DISCOUNTS FOR CASH IN INVOICES. 
 
 By circular of 29th April 1853, Importers of Goods in every case are ni,,,„..„ 
 allowed to deduct the discount actually allowed for cash, or that which ^"'^''""'*' 
 according to the custom of Trade is allowed for cash. 
 
 FOREIGN EXPORT DUTY. 
 
 By circular of 'iOth May 1853, it is directed that in all cases in which an v, . a , 
 Export duty ie charged on the face of the Invoice, the same shall be deducted f ' ''"v- 
 from the amount upon which the duty is to be levied. 
 
 O^lli Section, S Victoria chapter i.) 
 I. G. O. — Customs Department, 
 
 Quebec, 9lh December, 1853. 
 
 IN Virtue of the authority of the Nineteenth Section of an Act ot the Pro- 
 vincial Parliament passed in the eighth year of Her Majesty's Reign, ^^P^'^^l^lj^J^t 
 and chaptered lour, His Excellency the Administrator of the Government rj ij <• 
 in Council, has been pleased to order that Fish and Oil hein:,' band fide the 
 growth, produce or mauutacture of any of the British North American Pro- 
 vinces, may be imported into this Province via the United States, between 
 the FlUSf day of NOV EMBER iind the FIRST day of MAY in each year, 
 and be exempt from the payment of Duties of Customs, upon being accom- 
 panied by proper Certificates of growth, produce or manufacture, as required 
 by law to entitle them to the exemption. 
 
 By Command, 
 
 R. S. M. BOUCHETTE, 
 
 Commissioner of Customs 
 6* 
 

 i 
 
 ERRATA. 
 
 In Registry of Shipping Act page 13, line 18, for " two " read " four." 
 In Tariff wherever the word " dying " occurs, read " dyeing." 
 
 u^ 
 
ft. 
 
 (, 
 2^ 
 
 ft. 
 15 
 
EXAMPLE J. 
 
 TO ASCERTAIN TFIK TONNAHK OF VRSSELS WHEN miY. 
 
 «5 
 
 Forcniont. 
 
 ft. tenths. 
 
 17 7 tfikou nt ith 
 
 »_J3 taktMi ;it i\h 
 
 27 5 Sum of l.rdtl 
 
 Breadths at lh> inHhrmmtioncd Divisions 
 
 Foi'«;iuost. 
 
 ft. tenth. 
 15 1 
 
 fi. tenths. 
 ' 21 t;,keii at l\\u 
 ;j 
 
 • 6'4 8 thricn miiliilf) bieaJih. 
 ;J_«_J>_takt«ii ill ,}tli:<. 
 
 I 8:; 7 sLiiii of tniildlo lirccullli. 
 
 I 27 .*) (Slim of for«niOHt do. 
 
 ! !^l '^ sum of attiMTTio-t ilo. 
 
 143 •> TolJil sum of bix'ailth.s. 
 
 ft. Irtnthv 
 14 8 
 
 Depths. 
 inid<lt<i. 
 
 Aflorniost. 
 
 ft. tCllthH. 
 
 7 1 taken at fth«. 
 >2 
 
 'i4~~2" 
 
 17_0 taken at ^th. 
 
 •31 8 Sum of aftormoit brd. 
 
 Afteriuoil. 
 
 ft. tenths. 
 M G 
 
 5i9 6 twice middle depth. 
 
 l.") 1 foitMTiOst dupth. 
 
 14 tj aftermost doplii. 
 
 5'.» ■'} Sum of depths. 
 
 ft, 
 143 
 
 5!) 
 
 tenths. 
 
 
 4^y 
 
 12870 
 7150 
 
 8479 
 78 
 
 90 
 
 5 
 
 42390j(r 
 678;W2() 
 59;{5y3() 
 
 SUDI 
 
 'I'otal mm of the Hrendths. 
 Total ."iiim (if the Depths. 
 
 I.piipjth at l!/c' Middlf of Midship Deptii. 
 
 aSOO) 06507^1,50(190: 
 
 3.500 
 
 ':il567' 
 .'{ 1500 
 
 07^" 
 
 3500 
 
 . U if 
 
 21 )U 
 
 tu'yi.slPr 'i'ounage or 
 KxiDnjilu 1. 
 
 Ki'aister Tonnage wiien the Ship has a Poop. 
 
 Survcij Book Dimensions 
 
 (Seo lUiistrativp Drawiii";.) 
 
 f>engtli Aloft , 
 
 Length at half Deptli 
 
 Depths at Fore division 
 
 " at Middlt; 
 
 " at Aftermost 
 
 H read I It at Fore 
 
 ♦"• at " 
 
 «* at Middle "' 
 
 u at " •• 
 
 " at Aftermost " 
 
 *' at " " 
 
 And if a Steamer, Lenj^liiol 
 Engine Room. 
 
 <( 
 
 A 
 
 (; 
 c 
 c 
 c 
 i: 
 
 K 
 K 
 E 
 E 
 E 
 
 to 
 to 
 to 
 to 
 to 
 to 
 to 
 h> 
 to 
 to 
 lo 
 
 B 
 H 
 D 
 D 
 D 
 V 
 V 
 
 1-^ 
 
 4. 
 
 i 
 
 feet. 
 81 
 78 
 l.-) 
 14 
 14 
 17 
 
 9 
 21 
 18 
 17 
 
 7 
 
 tentjjs. 
 2 
 5 
 I 
 
 8 
 
 7 
 8 
 6 
 9 
 G 
 1 
 
 35 5 
 
86 EXAMPLE Ii: 
 
 TO ASCERTAIN THE TONNAdi: OF STEAM VESSELS. 
 
 For (frofis Tmuintfi of Vrssr/s^ sec Kramplc No. I. 
 
 ft. tenths. 
 
 S'l T) I.cnpth ol Eiii;ino Room. 
 
 21 G Broadth taken at jtlid. 
 
 2i:j 0' 
 .1.55 
 710 * 
 
 7C68 O' 
 
 It 8 Depth at Mitlehip*. 
 
 3()67ii0 , ^ . »r , 
 
 76680 190 jVii'iT Tonnage of tho VoMel ascertained in Example ^o. 1. 
 
 02 4) Il3l8tj 40(122 Dodiirt Tonnage duo to tho cubic Contents of Engine Room. 
 
 924 "6S sViTu Register Tonnagfl. 
 
 2108 
 1848 
 
 '"2606 
 1848 
 
 75.8 
 
 b « ^* . ftt-^A.^ 
 
 >l 
 
 EXAMPLE III. 
 
 TO ASCERTAIN THE TONNAGE OF VES.l'LS WHEN LADEN. 
 
 Si/rirj) Hon/,' Di7)irnxinus. 
 
 ft, tenths. 
 
 ft. tenths. 
 
 Length 81 2 81 2 4 Length from tho Atfcr Part of the Stem, to the Foro 
 
 Hreadih 20 6 
 Uepth 14 8 
 
 'art of the Stern Post. 
 ^0 g Breadth of the Middle nt the underside of the deck. 
 
 48 72 
 JI6240 
 
 16727" 2 
 
 14__8_ Depth to the Skin by Plumb hna down tho Pump Well. 
 
 133817 6 
 069088 
 _J67272 
 
 130) 2T7l6~256 ( 190 ^^A Tonw. 
 _]30 _ 
 
 Tl75 
 1170 
 56 
 135" 
 
Room. 
 
 he Forfl 
 
 ck. 
 
 } Well. 
 
:* 1*1 
 
 91 
 
EXAMPLE IV. m 
 
 TO ASCERTAIN THE TnXXAGj; OF VESSELS WITH A BUEAK OR POOP. ' 
 
 ft. tenlhs. 
 
 13 3 Mean iengtli ot Poop Deck. 
 
 ^6 breadth 
 
 69 8 
 133 
 
 202 8 
 
 4__J l>'^plh of Poop. 
 
 14196 
 8112 
 
 92 4 ) 1000 IG ( 10 Tons, to be acUled to tho Tonnage of the Vessel as ascertained 
 _1____ by the above examples. 
 
 76.1 
 
 
 PURVEY BOOK DIMENSIONt>. 
 Poo/). 
 
 Lenn[th 
 Mean Breadth 
 Depth 
 
 ft. tenths. 
 1.3 3 
 1(3 
 
 i 7 
 
(ilEiSI.RAL INDEX 
 
 T n T TI K 
 
 rOLLOWBG PROVINCIAL ACTS, 
 
 8 \ icT. Cliiip. 4—8 Vict. Clifi]). Tj—lO & II Vic-. Chap. 31- 
 13 VrcT. Cliap. I — 1.3 S; 11 Vict. Cliup. 5— IG Vict. Chap. 85. 
 
 A 
 
 SKf. PAGE 
 
 ABANDON M F.NT of Goo<ifi for ■Jr.ly. 24 30 
 
 ABATEMENT oii (ioods iuipoiled by water iiiid damagijd — liow ascer- 
 tained, niid rcnmiieiaiion to AirrchaiitH tor nsi-orlaiiiiut; 19 28 
 
 ACCOUNTS, titnes and inodu of rendering iherii iriay he piccribed by the 
 Governor in CounciJ, aiidto b(! roiidcretl ami jiayiueiits made al 
 
 ieast o!icc ia tiirei; iiioullis 10 (> 
 
 ACTIONS against Oliici.^r^ of CuiUonis not to be coramcnced until after one 
 
 calendar inontli's notice! ill writing CO 3S 
 
 evidence, beyond cnusn fclalcd in iictice not tu be |)ermitled. . CO 38 
 
 Oeiendant may pay money into Court as in other actions ... . 01 38 
 
 to lie bron.i/lit withni three calendar niontiis 62 39 
 
 . Defendant may receive cost.-i il .siiC(u.'.>.sfn! 61 3S 
 
 . Judge uvA\ eeriily prohabli- cause of ^^eizure ... 63 39 
 
 • also tliat l)efe;iiiant in action 'icled cu probable cause. — Plain- 
 
 litl"s daniagcH and costa limited 63-C4 39 
 
 for recovery of Penalties or Forfcitiireci — iScc Limitation. 
 
 ACTS repealed ' i 44 
 
 ' o o.> 
 
 "— ^— — • — ^— — ^ ■ Af •*. 
 
 ACT 8 Vie. Cap. 5, to coasu when Imperial .Sl:.tr,tes legnlaling Reijis- 
 
 tralien of Hiiti-h ^'esselrf are e.vtended to Inland Waters. ... 27 2() 
 
 12 Vic. Cap. I. to be conslrn.?d a.s patt of 10 & 1 1 Vic. Cap. 3Jl 29 51 
 
 Al)-VAI,()KKM Dalies— .S((.' Dull. s. 
 
 AFFlllMATlON may be made m cor!a;!i ca.ics instead of oath— False 
 
 m.iy be punished 28 51-7 
 
 ACF'NT, autlmniy of principal may bo demanded 14 27 
 
 act.-, of — to biml principal 14 27 
 
 or Atlorncv, ceriain iliings may be doric by 23 50 
 
 ALLOWANCL: for tare lo be lixud by Governor Ciciicral in Council 22 29 
 
 foi- Leakage to \,l^ made. 29 31 
 
 AMKNDS, OHicer may tender ol 38 
 
 or j)ay nioney into Court. f51 '^8 
 
 APl'KALS may be made from conviciion by a Jn;-iico of the Peace to 
 Qui.>rter Session.'*, on fnrnishing iiirefies to abide event ol 
 
 appeal ti6 39 
 
 Attorney General appealing need not give sccurily 6G 39 
 
 Hestoration cf goods not to be pievented by, it security bo 
 
 given ^'^ '^'^ 
 
 how security shall be a.sceriaincd 67 40 
 
 APPR.'MSKR, oath of i* 45 
 
 may be sotit to any Port to appraise Goods 5 46 
 
 to be appointed ^ 45 
 
 power of ^4; 4 
 
 APPRAISED VALUE, where the, .-hall e.Kcecd that in the bill of entry 
 
 by 2t> per cool ,- •,- !•? ^'^ 
 
 never to be les.s than in the Bill of Entry 15 48 
 
 APPRAISr:MENT- Costs of, how paid ^ <j'> 
 
 APPLICATION of MonioH under this .\cl-.S>c Monies 
 
 ARMED PARTY huYinir goods liable to seizure guilty ot Fulony 79 33 
 
 & 1 
 
>4 
 11 
 
 GENERAL INDEX. 
 
 P 
 
 
 i, n 
 •I i 
 
 A 
 
 me. PAGE. 
 ARTICLES, unonumerated may be admitted at 2^ per cent duty, by 
 
 (iovernor in Council 1 58 
 
 ASSAULTING Otncers, «fcc 39 33 
 
 ASSEMBLING together with Smuggled Goods to the number of five, 
 
 or more, guilty of a Keloiiy 40 34 
 
 ASSISTANCE, Writ of, liow attainal)le aud jjowers of those acting under 
 
 it. 'huation of Writ aud liow search under it shall be made. . 69 40 
 ATTESTATION— i\','' Invoice. 
 
 AUCl ION, Sales ol Goods, seized to be sold by public 59 38 
 
 AVERMENT of certain matters 54 37 
 
 B 
 
 BILL OF ENTRY to mention value for Duty and to bo attested 8 4G 
 
 BILL OF SALE of Vessel not to be cHi'ctual until produced to Collector 
 
 aud entered in Uegistor of Ownership Hi 16 
 
 ■ ■ ■ form of Endorsement on Ifi 16 
 
 — notice to Inspector General of .... 16 16 
 
 entry of, to be valid except in certain cases 17 16 
 
 - - when a Bill of Sale has been entered for any ShareH, 
 
 thirty days allowed lor endorsini; the Cei'aficate of 
 Ownership before any other Hill of Sale shall be 
 
 entered 18 17 
 
 — ~ _ nature of priority in this Act 18 17 
 
 .^ -.__—_, in case certilicate should be mislaid IS 17 
 
 .^.— . may be produced after entry at other ports than those 
 
 1o which vessels belong, am' transier endorsed on 
 
 certificate of ownership 19 18 
 
 Collector of such port to 'x'lve notice to Collector of the 
 
 port to wliich vessel tielougs, of such entry 19 18 
 
 BILL OF SIGHT, goods may be entered by LS 26 
 
 , . perfect futry to be made whhinatime to be appointed 
 
 byCollectoi 13 27 
 
 Deposit of money to be made in respect of such goods 13 27 
 
 . pertect entry not cimplcted within the time specified, 
 
 the money deposited to be held to be the duty 
 
 accruing on goods 13 27 
 
 BONDS, for ^rain ground in bond 27 30 
 
 for cattle or swine slaughtered in bond 27 30 
 
 iroods transferred in 28 30 
 
 lor exportation (r Warehouse to be iriven on entry .33 32 
 
 foe o;oods in Warehouse may be dispensed with in certain cases 22 50 
 
 may be executed by Agent or Attorney 23 50 
 
 ■>■■■,.— „ ■ lo be given for producinu Invoice on Landing of goods on i3ills 
 
 of Sight • 7 46 
 
 for goods entered for exp .tation nr Warehouse 24 29 
 
 to remove goods from on Wa c.ousing Port to another 24 29 
 
 to remove ;joods from a Fi jntier Port to a Wifehousing Port. ... 24 29 
 
 BOND, sales of goods in, to be only cf whole package, ..: 23 31 
 
 may be given by parties for cattle or perishable articles seized, for 
 
 the value of the seizure and costs 55 37 
 
 for due performance of any thing relating lo Customs, valid 71 41 
 
 to be taken by Collector or' Principal OfHcer of Customs at the place 
 
 where the goods are imported 75 i2 
 
 to be given prior to the delivery of goods 75 42 
 
 forms of, to be uniform 75 42 
 
 BOARDING SHIPS, Officers to board Ships in British waters, within 
 
 one league of coast, and stay on board while she 
 
 remains withm the limits of the Province 48 34 
 
 —— .— . Vessels hoverinc may be bronchi into Port 48 34 
 
 .. — Master punished for not obeying Boarding Officer. . 42 34 
 
 BOJSl'S to Colieciori!, Appraisers, "fcc., for diligence in uking goodi iu 
 
 kind 17 41 
 
w 
 
 58 
 33 
 
 34 
 
 40 
 
 38 
 37 
 
 46 
 
 16 
 
 16 
 16 
 16 
 
 17 
 17 
 17 
 
 18 
 
 18 
 26 
 
 27 
 27 
 
 27 
 30 
 30 
 30 
 32 
 50 
 50 
 
 46 
 29 
 29 
 29 
 31 
 
GENERAL INDEX. 
 
 iii 
 
 i; 
 
 SEC. i'Aor;i 
 BOOKS, papers, accomits anil ilncumonls in tlio po-'scssioii ot a Rcvoniie 
 
 Ollicor as such Ofiicer tleemed cliattela boloiiiring t(i tin; 
 
 UiiiHMi r K) 7 
 
 —— &.C., emliczzlnieiil of, deeiiifHl tt-lony IG 7 
 
 BRIHF/S, IN'iialty (111 ptMsons tiribiiii,' Oliic«'i.s ot' C'listoiiiH 71 40 
 
 BUILDER'S CERTIFICA'IK— .SVr ("..rtiticalc. 
 
 BULK, (^oods not to be uiihuion oxccnt after iluti entry, under forteituro. . . 8 24 
 
 placos for unlading vessela to \w appointed by Collector, unless foi ^ o «; . 
 
 the purpoyo of liulitiiiiiii^ or passing a slioal, bar, iic / ,f ,': 
 
 (; 
 
 CAURIAGES, &c., Conveying Stnufjgled 'ioods to be forfeited 38 33 
 
 CATTLE,— .SVe Bonda. 
 
 CAUSE, probable, of Seizure 6-1 39 
 
 ^ of Action 63 39 
 
 CERTIFICATE, penalty lor foiging 36 37 
 
 of Ownershii), torui of. o jo 
 
 ■■- of Collector of Custom- •■equired to make registry and grant 
 
 Ceitilicate of Ownership 3 11 
 
 — — — — - ■ " of Ownership to be f^ranled to Vessels at tlie Ports to 
 
 which they belong 4 11 
 
 • — Declaration to b(! made before grant of. 6 12 
 
 Form of Declaration 6 12 
 
 . .. — , when Mnster is changed, his name to be endorsed on. . 9 14 
 
 — — — name of V»r>«(>l for whu;h, grbnted, never to be changed 
 
 and lo ho painted on tlm Stern 10 \\ 
 
 Builder',-, ii'ijuired to be produced to the person author- 
 ised to L'ranl the same 1 1 14 
 
 . Declaration to be made on Finildcr'.-* H 14 
 
 —^— Proviso — As to Fkiilder'sCertilicate not being procurable. 11 15 
 
 to be granted de noro when Vessels are altered to a cer- 
 tain extent _. 12 15 
 
 . of Ownershij) granted drnovo ifSillofSale shall not have 
 
 been recorded, and the sarr-^ shall then be produced. 20 18 
 . Tiiay be granted A' jforo upon chaniire of property, if de- 
 sired, although not required by this Act 21 18 
 
 , upon future production nf Bill of Sale, transfer shall be 
 
 received and endorsetl on, 20 18 
 
 CLAIM for things seized to be made within one Calendar month 48 35 
 
 , Security to he given by ownei 48 35 
 
 If claim not made, goods deemed to be condemned 48 35 
 
 , Value of articles seized to be paid to Collector and Bond cancelled 48 35 
 
 . otherwise the penalty of Bond .-^iiall be enforced 48 35 
 
 how entered in order to be valid 50 37 
 
 Not valid unless security be given to pay the costs, and any pen- 
 alty incurred 57 37 
 
 . Notice of, to be posted in Custom Ii>. se and in ofHce of Clerk 
 
 of Court 58 38 
 
 Case shall be heard if claims h^ made, and security given 58 38 
 
 „—. Not admitted if claimed belore posting notice 58 38 
 
 Notice of, to be ujiven within one Calendar month of seizure. ... 58 38 
 
 CI-F.ARANCE, Certificate of, to be panted, penalty on leaving without, or 
 
 not answering questions, or delivering u false content.. 31 31 
 
 COASTERS, Governor General may relieve them in cerfain cases 10 25 
 
 COASTWISE, what shall be a Coasting voyage 10 25 
 
 Goods to be reported 10 <^5 
 
 COLLECTOR to act where there is no appraiser 5 45 
 
 may require further proof that Goods are properly entered 
 
 under oath 16 28 
 
 meaning of word 79 43 
 
 COLLUSION, Penalty on odicers conniving at any evasion of Revenue Lawi 71 40 
 COMMISSIONS to remain in force, a» abo the Bonds givta by officers. .. 2 4 
 
h 
 
 
 I 
 
 M 
 
 iv (a:\ERAL INDEX. 
 
 c 
 
 f'ONTENT, paitieiilar.'j of, to bo delivered to follector oi proper Oiricer. . 31 31 
 
 COSTS— *Vp A.'tioii. 
 
 CHOWN (;()01)S-.S«;e Torfoiturp. 
 
 CUKRKNCV-^Vc W.'iulil8 niKl Mciimirc!'. 
 
 CUSTOM HOLJSKS, (i(»vcriior in Council may increuse or diminish ihi' 
 
 nutnbiT nf 9 25 
 
 D 
 
 DAMAGK— ^Vr aliatr-mcnl. 
 
 Dr.(.'LARATION upon !ir.st R((i;istry ot V(3ssc!s to statu nunibor of Shaies 
 
 li'M by eiioli Owner.. 14 15 
 
 ■ iuoviso, if proporty cannot bo reduced by division into 
 
 integral Blths not to atfeet n ht of owiiL'r.ship 14 15 
 
 DEFAULTEIIS, kIicwu clearly to be so u\ tlioir books or bv confession to 
 
 'f. procced(!(i against -^lunmarily upon an affiil-.vit f)f li.cts. . . 17 S 
 
 DEFINITION ol tonns used in Act 70 4:< 
 
 DEI'OSIT on bill of si-ht Vi 27 
 
 DEPOSITIONS of [ attics refusing to j>;ive nvidcncfi to be filed in OIRce of 
 
 Collector 14 4S 
 
 DESi;:OVIMi G0OI);S to pri;Vfnt -oizurc 39 33 
 
 DETE \T10\, roic^ons liable to C5-6-7 33 
 
 DILIGENCE, I.,, ins to Collector, ice, for 17 4U 
 
 DISTKICTS or otherwise may be set off by ilovornor in Council, for the 
 
 colI.M'tion and managomcnt of tho Revenue 5 5 
 
 DOCUMENTS KALSIFIKI) 3G 32 
 
 DUTY of Appraisers 6 46 
 
 Paid Cionilo niay be Jjianded 34 3- 
 
 DUTIES, Collector may taki\ in kind 16 48 
 
 mode of taking in kind 10 48 
 
 may in certain cases be oucreased 3!2 52 
 
 or T()ll may be remitted in certain cases 19 8 
 
 to be paid down 'liije-s the goods are warehoused 12 '^0 
 
 — -_ poods not duly entered and iluties paid to be warehoused and sold 
 
 if d^.ies and eypen.ses not paid within three months V-i *^') 
 
 (iuods lakon qui of W'arehouse liable to 2G 30 
 
 i 15 27 
 mode of compvtiny ad valorem I ^ CO 
 
 — — overpaid not rcturr'able after three years, though wrongly paid . . 77 42 
 
 altered or repeai;?d on certain articles \ T r^i^^Q 
 
 On spirits, having cevtain flavours 4 tiO 
 
 , Governor in Counv^il may declare, in certain cases «tr that goods 
 
 are free 6 <>! 
 
 — , proof that goods liavo paid, to be with Owner f)3 37 
 
 E 
 
 ENTRY, Bill of. Inwards, to be in J uplicafe 12 2C, 
 
 goods landed without entry !o be forfeited H ^'' 
 
 I'l be made within five days aHer arrival of vessel by sea, or any 
 
 place without the Province I" ■-♦• 
 
 also in vessel of 100 tons or more, within two days, by itdand 
 
 navijration 12 20 
 
 also in undecked vessels within 24 hours 1"2 2t» 
 
 particulars of, required 1 - 20 
 
 Permit or AVarrant to land, to 1 e ^'ranted by Collector, after entry 
 
 and duties are ])aid 12 20 
 
 by Hill of Sight 13 20 
 
 < — if perfect entry is not made within a specified time, money deposited 
 
 for duties shall bo hold to be the duty accruing on such goods. 13 27 
 goods not corresponding with, to be forfeited IS "-^i^ 
 
^^:(. I'AOE. 
 r.. 31 31 
 
 ,hi 
 
 9 25 
 
 II 
 
 es 
 
 
 .. i4 
 
 15 
 
 nto 
 
 
 .. 14 
 
 15 
 
 to 
 
 
 .. 17 
 
 8 
 
 .. 70 
 
 4:{ 
 
 .. V\ 
 
 27 
 
 of 
 
 
 .. li 
 
 48 
 
 .. 3f) 
 
 33 
 
 15-6-7 
 
 33 
 
 .. 17 
 
 49 
 
 he 
 
 
 .. 5 
 
 r. 
 
 .. 3(i 
 
 32 
 
 .. 6 
 
 46 
 
 . . 34 
 
 3'2 
 
 .. 16 
 
 48 
 
 .. 10 
 
 IS 
 
 .. '32 
 
 rn 
 
 . 19 
 
 vS 
 
 .. 12 
 
 ':o 
 
 )ld 
 
 
 .. V2 
 
 '2C, 
 
 .. 2G 
 
 31) 
 
 S I-'J 
 
 '^7 
 
 • ( 3 
 
 1)0 
 
 .. 77 
 
 42 
 
 t I ^ 
 
 5S 
 
 (1-00 
 
 .. 4 
 
 (iO 
 
 lis 
 
 
 .. 6 
 
 (>l 
 
 .. 53 
 
 37 
 
 . . 12 20 
 
 ..11 2r. 
 
 iiy 
 
 . . 12 :H> 
 
 ml 
 
 . . 12 2(> 
 
 . 1-2 2l» 
 
 . . VI 2() 
 
 ly 
 
 . . 12 2(. 
 
 .. 13 2li 
 
 e.l 
 
 U. 13 27 
 
 . . IS '^H 
 
IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 // 
 
 V' 
 
 4:. 
 
 ///// X? Xp m^ 
 
 ^;.. 's? 
 
 M/.A 
 
 v. 
 
 1.0 !ri- IIM 
 
 I.I 
 
 1.25 
 
 I ^ IIM 
 
 t Its. 12.0 
 
 1 1.8 
 
 U IIIIII.6 
 
 6" 
 
 V] 
 
 <^ 
 
 /a 
 
 / 
 
 
 "^»>> 
 
 s^^ 
 
 ^ 
 
 
 '/ 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, NY. 14580 
 
 (716) 872-4503 
 
GENERAL INDEX. 
 
 E 
 
 ^Ef. TALK 
 
 i'-i\jJ{Y, jjoihIs niciy L>o ciiloivd lor cxporlation m- \van3lioi]sf>(l wilhoiu 
 jiaytiuMit ol iliilics subject to ceriaiii irgulations ol' Governor 
 111 Cuiinril. . 24 
 
 "— fjooil^ to be iiiuilly fleaieil for expoitaliou or homo «'onsiimptioii 
 
 within two year- 21 
 
 ol vessels, outwards 'M 
 
 ]iarti('uiars of 'Jl 
 
 EXPORTATION, Time of, .lefined TH 
 
 EVIDENCE, Copies of Declarations, &e., lOxtracts I'roni Books of l{ei;islry 
 
 of Vessels admitted as ^ -22 IS 
 
 'li) 
 
 •M 
 
 :u 
 
 31 
 
 4-2 
 
 F 
 
 FALSIFYING Documents 
 
 FEES, penalty for oll'ering 
 
 FELONY, obstructing, assaulting, resisting, firing at Her Majesty's 
 v(!ssels, or woundinii persons in Her iMajesty's yervice. 
 
 r.G 32 
 71 4(1 
 
 liaving goods liable 
 
 to seizure, and benig armed, or in 
 
 disguise, deelroyiug vessels or goods, or Custom Hour^es. 
 tak aiii' away gooilw seized 
 
 FORFEITURE of goods not mentioned, in Invoice or undervalued. ....... 
 
 or lor false statement on oatii 
 
 ■ Crown goods anil othcjrs exempt from duly become liable 
 
 to iluties il sold, and if duties not paid, forfeited 
 
 FORGERY— -Sfc Documents. 
 
 FREE admission of certain goods made lenal 
 
 FRONTIER POR'IS, goods'passing from^to Warehousing Ports 
 
 ;>9 ::{3 
 
 45 34 
 
 18 49 
 
 IS 4!) 
 
 21 29 
 
 31 51 
 
 24 2'J 
 
 or 
 
 to 
 
 G 
 
 GENERAL R:y;ULATI0NS-5ee Governor in Coun.';;. 
 
 GOODS, Entry of, Inwards and Outwards, particulars of , 
 
 -— carried past tlie Custom House cm importation by land, 
 
 removed from place appointed by Collector, forfeited. ... 
 
 entered by Bill of Sight 
 
 supposed to be undervalued may bo appraised 
 
 entry of, not valid, if the goods be not properly descrilied. . . 
 
 ■ ' ' — to he cleared within two years, unless OfHcer may see fit 
 
 extend time 
 
 taken e.r Warehouse and for exportation and relanded, to be 
 
 forfeited 
 
 liable to forfeiture, may b« seized by Officers of Customs 
 
 pretended to be rini, oifcred for w-le, 'orfeited 
 
 vessels conveying contraband gooup, to be forfeited 
 
 seized to be deemed condemned, if not claimed within a calendar 
 
 month 
 
 bail given for goods seized 
 
 Claimant to give .security for ccsls 
 
 lost or destroyed before landing 
 
 GOVERNOR in Couricil shall determine what Officers necessary for 
 
 collection and management of Revenue 
 
 ■ empowered to relax the strictness of tlie laws by remitting 
 
 duties in ca.ses wiiere groat injustice or inconvenience 
 
 would otherwise arise 
 
 may exem|)t from duty any unenumerated article (repealed). 
 
 I may make regnlations and order?, not inconsistent with this 
 
 Act (8 V^ict. cap. 4. ) 
 
 I existing regulations made by, to remain in force 
 
 allowance l()r tare to be fixed by 
 
 . ill Covnicil may make Regulations as to goods and Passen- 
 gers passing through the canals, &c 
 
 I'i 26 
 
 9 
 
 24 
 
 13 
 
 2(j 
 
 15 
 
 2C, 
 
 IS 
 
 4 'J 
 
 24 30 
 
 25 
 
 30 
 
 38 
 
 33 
 
 '^.7 
 
 ']■? 
 
 44 
 
 34 
 
 48 
 
 35 
 
 48 
 
 35 
 
 49 
 
 35 
 
 20 
 
 28 
 
 3 4 
 
 19 
 
 S 
 
 3 
 
 
 5 
 
 5 
 
 6 
 
 24 
 
 22 
 
 29 
 
 50 36 
 
VI 
 
 GENERAL INDEX, 
 
 G 
 
 SEC. PAGE. 
 
 GOVERNOR in Council may make general Regulations relative to grinding 
 grain and sliiughtering cattle, in bond, branding goods, 
 coasting trade, ports of entry, exempting grain or produce 
 of logs troni duty, Warehousing, transfer of goods in bond, 
 distribution of penalties Ti 
 
 H 
 
 41 
 
 HARBOURING smuggled goods 43 34 
 
 HEIRS, equitable title of, to sliare or shares in vessels 15 16 
 
 HOLIDAYS, days to be kept as 9 5 
 
 HOVERIiNG, vessels 42 34 
 
 
 is ' 
 
 fin 
 
 
 INDORSEMENTS of shares ou cortilicato of ownership 2 II 
 
 IMPORTER may appeal from appraisement in certain cases 15 48 
 
 IMPORTATION time of, defii.ed 78 42 
 
 INFORM ATIOi\, averment in, of certain matters to be sufficient 38 33 
 
 INTERPRETATION Clause 10 & 11 Vict. cap. 31 79 43 
 
 8 Vic. Cap. 4 21 9 
 
 INVOICE, to be attested on oath by owner of goods 8 4G 
 
 before whom attestation of, may be made 12 47 
 
 JOINT Stock Companies in vessels 15 16 
 
 J. 
 
 LANDING GOODS— See Coastwise. 
 
 LEAKAGE— 5'ee Allowance. 
 
 LIMIT A.TIOi\ of time for r-ommeneing suit 65 39 
 
 LICENSES, times, manner and form of issuing the same and by whom 
 to be issued, to be appointed by Governor General in 
 
 Council 10 6 
 
 M 
 
 MANAGEMENT of Customs Act 
 
 MEASURES AND WEIGHTS 
 
 MEASUKEMENT of Vessels. (.S^ee also diagram and table of calculations.) 
 
 MILITARY STORES, if sold shall be liable to duty 
 
 and roiTeited if du^y not paiil 
 
 MILITARY, clothing for Troops, duty free 
 
 MISDEMEANOrt, counterfeitinsi or using counterfeited papere 
 
 ■ Forging Certificates 
 
 Company of persons found '»'ith Smuggled Goods. . . . 
 
 MONIES, application of, under Act, 10 & 11 Vic. Cap. 31. 
 
 MORTGAGEE not to be deeme'' ^ Ownor 
 
 — — relief of, not affe >y 13ankruptcy of Mortgager, transfers 
 
 of debts being regi, .( , 
 
 5 23 
 4 23 
 
 8 13 
 
 21 29 
 
 21 29 
 
 2 58 
 
 36 33 
 
 36 32 
 
 36 32 
 
 5 24 
 
 23 19 
 
 24 19 
 
 NOTICE of claim of sei/.uie to be given within our Calendar month. .. . 58 38 
 
 o 
 
 OATH, to be taken by Officers 12 6 
 
 ' in matters of Reveuue may be taken before Collector or Chief Offi- 
 cer of Customs, when no other Otficer specially named 14 
 
 — — ^ Declaratiou substituted for 15 
 
 ' of Appraisers 5 
 
 • Governor may relax provisions as to 12 
 
 . power of Appraiser or Collector to examine parties on 14 
 
 — — — may be recjuirecl by Governor in Council in certain cages. ......,» 27 
 
 G 
 7 
 45 
 47 
 47 
 51 
 
6 
 
 7 
 
 45 
 
 II 
 
Vll 
 
 SEVERAL INDEX. 
 
 () 
 
 ate. t 
 14 
 
 OA THS, Governor in Council muy subsutute uffitnialioiis or declarations for 
 
 ■ • — to be administered to wUnt-ssos by Collector or Chit.f Otticer of 
 
 Customs 01 otluT p'.Mson appointed by Governor in s,ouncil, 
 upon enquiries conducted by lueni 15 
 
 OFFICERS, necessary tor Collection 1 1 Revenue 3 
 
 """""—— "liiy be astsigiied by (iovcrnoi in Council to particular Reve- 
 nue D;siru;is and the places within the same, wheio the 
 duties shall be pei formed. . . ._. 5 
 
 "' ■ employed 
 anoliuT 
 ■ ■ - ■' " ■ appoiutmunt of, 
 valid 
 
 .\oc 
 6 
 
 7 
 
 4 
 
 in one bioncli of tho Revenue may be employed in 
 their Salaries, kc, prior to Act, to remain 
 
 peison perfoiuiiiig duty to be deemed the proper Oliicer. 
 what proof of being .Much , 
 
 7 
 38 
 38 
 
 Penalty on person oiieriny lee to 71 
 
 OFFICERS what Ul'licers may make Seizures 38 
 
 " niay search Vehicles on reasonabh; suspicion [18 
 
 in;iy tender arnemls 61 
 
 ' neglecting to lender amends, may pay money into Court. . tjl 
 
 acting coilufiively, subject to penally 71 
 
 t,j" Police siopping (Joods, how to act and penalty for neglect- 
 ing to obey this b'ectiou 4f5 
 
 OFFICER, or person acting in any RevonuH Ollice to take no fee perqui- 
 site, &£C., directly or indirectly on pain of dismis.sal 13 
 
 or persons employed in collection or management of the Reve- 
 nue exempt from certain char<Tes, Juriep, Militia or Municipal 
 
 Ofhces ^ IS 
 
 OFFICERS, obstructini:, in making seizure .10 
 
 Assaulting, shooting at or wounding 39 
 
 OFFICE HOURS, of general attendance ot ollicers, &c., and season for 
 
 certain business, may be appointed by the Governor in Council 8 
 
 —— hours^ notice to be po.sfed up in ollices S 
 
 ONUS of proof to be on parties whose duty it was to fulfil requiiement.'5of 
 
 law 18 
 
 ORDER, signed by Provincial Secretary, by command, received as evi- 
 dence of (lovernor's order 5 
 
 — ^ in Council— Copic- of, to be evidence 74 
 
 ORDNANCE STORKS— ,SV.' Military. 
 
 OWNER of Goods, where there may be more than one 11 
 
 out of Province, not to apply to, during certain periods 13 
 
 Not more than 32 persons can be owners of any vessel at one 
 
 time 15 
 
 — or Importer, nrovisions in case of death of 10 
 
 2-1 
 33 
 33 
 40 
 33 
 33 
 38 
 38 
 40 
 
 35 
 
 8 
 33 
 33 
 
 5 
 5 
 
 49 
 
 5 
 
 42 
 
 47 
 47 
 
 15 
 
 47 
 
 PACKAGES, a certain number in each entiy may be opened 
 
 . the contents ol svliich are not known may be opened 
 
 ■ suspected, may be opened, and repacked in certain cases. . 
 
 whole, may be abaii.ioned fur duty 
 
 whole may be sold in bond .... 
 
 ' duty on same in certain cases 
 
 PARTNER, may bind the rirm of whiith he is a member 
 
 PARTNERS may hold Vessels or Shares without dLstinguishiug propor- 
 tional inter(.'bt of individual Partner 
 
 PENALTY, on persons offering fees perquisites, &c., to Oliicersof Revenue 
 
 for retusing to attend or an.^wer call of appiaiser or Collector. 
 
 for wilfully giving false evidence 
 
 for ainu'L'"ling or using false Invoices 
 
 . forcha:. ing name of Vessel — SVe Certificate. 
 
 ■ oil parties making false decimations or falsifying any document 
 
 ■ for certain oHenses with regard to warehoused goods 
 
 ————— How recovered 
 
 IS 49 
 
 17 28 
 
 18 28 
 
 24 30 
 
 25 30 
 3 60 
 
 21 50 
 
 14 15 
 
 13 6 
 
 14 48 
 14 4S 
 
 19 49 
 
 25 19 
 7 61 
 
 26 19 
 
VIII 
 
 CRXEKAI, fNDRX. 
 
 V. 
 
 ■*i:k .' v\t 1 , 
 F'r.NAI/ril'llS, may bo t,iwy\ lor, liy AltoriK'y Ci(Mieral in (iur'cu's ikuhp, oi 
 111! i\iiiy (lirtH'tdiHuoiitiiiiiaiifi' ol ;iny .^iiitliir siii-li poiiulliL-s 
 
 I'V \vhoiiis()i'vt.'r |in)ui;;lil 'JO S 
 
 — — tlic \\ lidli.' oT iiiiy pt'iiiiilN' "f iiuri.'ilinc tnKj.l jor liy Alloriicy 
 
 (^<i.'ii('r;il in Uiiei-'n's iiaitu! .sliall belong Id ll<..'r Majesty, 
 niiless poilioii allowttil to JSt'i/iii.';- Oliict-r nr liilbrnifr by 
 
 (iovoiiKif ill '.'oiiiiL-il 20 S 
 
 (Ill iiiaslv'i- of ve.ssel I'oi not re port ill;.' 10 y5 
 
 -— lort'iMluro ol' '.'■oihIs niilaili';i lor tal.;tf lep-Mt II 'iW 
 
 '_J,^)^),l^ i,ot c(;ia'.spoiiiiiiii,' willi the caliy to be foiloitoti IS 2H 
 
 CoiiiiU'iTcitinir oi' iorjfiuji; any mark or briind o5 \i.i 
 
 tor .-it'lliiii;' ('(iiinloru'il braii.l, i\.(! o) U'2 
 
 -^ on ptTsuiis lor icliisiiii;- losloj) 3S |{.'{ 
 
 ■ '— riHiisini,' to a.-.'ist Ollicors of C'u.>toius oR '.{',] 
 
 • I'or liiiiiiij {tcrsous to ■,\s<\M in sriu'iliiUnu' 41 ;M 
 
 for not ol.>eyiiii.r iliB t)Hicer Ituariiini;' wflscls A2 'il 
 
 fof liitrlioniiii;: siriuijiilcd i^'ooJ.s , 'V.i 3\ 
 
 lor takiiiL!; ir>vay p'ood'i M'i:<ed. 'Ij 'M 
 
 — oa I'olifo UliiiM.'i for negloctii!;^ to ooiivoy .'•;nuiir'..''icd <fo{\U 
 
 lo W'a roliou.se '17 .'^'i 
 
 • liow penallies and costs nuiy bo levied 49 35 
 
 ill what ('oiii's recovciabif! ,01 'M 
 
 ill wiiat nauio pro.'jociiiinn tuay bo broni^jbt 5:i 36 
 
 niodo of conductiaii' sjucIi prosecutions 5:3 o() 
 
 appropriation of 52 'Mi 
 
 di.-;trilintion of proeeud.s 5'2 37 
 
 power ve-teii in Govmuor in Conncil to remit. ;r2 '57 
 
 U)y false (iordaratitiri or an.^wer ' U8 4(J 
 
 PERMIT cerlilyin;^' tiiat dnties havo b;.'i-n paid on any l;ooi].s to be i:ranU'd 
 
 al reqn('.«t of ownei s 70 40 
 
 partieiilars of 70 40 
 
 PERISHAIir.I'. aiticle:; ir.ay !'i- seized and sold aa fondeinned 55 37 
 
 proceeds of sale i(!S!ored, if the si'i/.me i.s deehired null... 55 37 
 
 ■ may bo d ;livered to the owner if .security be given 55 .'57 
 
 PLACES, tilings done at any place appointed by (lovernor in Council 
 witliin any Uevenue District or DIvi.sion, to be dei.'tned done 
 
 at tb.e proper place required bv law 6 5 
 
 PLAINTIFF—SVe .-Xctioa. 
 
 PORTS, Warehouslini .V3 20 
 
 PRINCIPA L bound by acts of acrenl U 27 
 
 PUBLIC LANDS.— this Act not lo repeal or alter the Act 4 &, 5 A ic, 
 
 iutiinled, *• An Ad for the dispuiial of Public 
 
 Lands" Q2 
 
 . , L'l'venue deiived irom and Ofricers coUectintr that 
 
 Revenue, to be governed by thi.s Act as far as 
 
 eonsiitent with the Public Lands Act 22 9 
 
 Q 
 
 QUANTITY, no yooJ.s to be entered ex-wareliouse unless the duties? 
 thereon annnnit to ,£5 — or that ipiautity be all the jzoods 
 reinainiriK 25 50 
 
 11 
 
 REFUSAL or iaiiuto to deliver Hook.«, i;.e., or invoices to any jieison uu- 
 ihnri/.ed by '.ioveinor to receive sann.', sliall be a fraudulent 
 
 embezzlement llierrof. 16 
 
 REGLSTRY 1500KS of own-^rplii p to be kept by Coliecf^r 5 
 
 REGULATION!:! mny be niaiio l)y Governor in Council conccnning Ofli- 
 
 Cfi.s, and conduct of the busines.-? entrusted to them. .. .5 
 
 ► — General, .shall ajiply to eacii particular case 5 
 
 — — . or order, printed by Q,ueen's Printer, or writter copy 
 
 cei tilled by Clerk of the Executive Council evidence. 5 
 
 7 
 11 
 
 5 
 5 
 
8 
 
 ■3) 
 
 35 
 
 .'57 
 40 
 
 50 
 
 5 
 
! 
 
nKNIOlUr INDEX. 
 
 ix 
 
 R 
 
 .,__„ MF.C. PAOI; 
 
 REMEDY agiiiiiBt tI»'iinoi".'nt OdirciR and their .surolies not impaircil by 
 
 niof.iunition ^or' iciinn lor fulony 16 7 
 
 REMISSION of Toll 01 I Jufy ,.i ceilain tasesof nr<fat hanlinhip or injus- 
 tico to im' viilii.ils, or ^M«at public iaconvtnieace, may 
 
 be Hindu by (lovcrnor in Council 19 8 
 
 ' may be made by ^'oneral oi special regulations 19 8 
 
 — — — — niay be total or partial conditioned or not. 19 8 
 
 — — Detailed S'^itonicntol iliein to be submitted to tlio Legis- 
 
 latuio within iirst 15 days of each ensuing Session 
 
 thereof 19 g 
 
 ' of penalty to act as a pardon of the ollence 20 8 
 
 REPORT— Sfc Kntry. 
 
 REVENUE or Provincial Revenue applici to all Public Monies, whether 
 Duties of Customs or other Duties, Tolls, Penalties, For- 
 feitures, &c 21 9 
 
 '■ Officers are not only those who collect Public Monies, but 
 
 those entrusted with the custody or expenditure thereof 21 9 
 
 RULE OF ADMEASUREMENT OF SHIPS 8 13 
 
 s 
 
 SALARIES of Officars not to exceed X5(M) 3 4 
 
 — — to be in lien of all lees or emoluments except shareB of 
 
 seizures 4 4 
 
 ————— if above £250 to preclude incumbent from exercising any 
 
 other calling except some Rovenuo Oflico 4 4 
 
 SALES — See Auction. 
 
 SAMPLES, moderate, may be taken from the Warehouse without payment 
 
 otdulies 24 29 
 
 SEIZURE— 4Vc Officers. 
 
 SIMILITUDE, unenumerated articles bearing a 4 45 
 
 SORTING IN WAREHOUSE 24 29 
 
 SUITS for Penalties and Forfeitures in Lower Canada 26 M 
 
 to be prosecuted by Attorney or Solicitor General and others 26 50 
 
 STATISTICS, Governor in Council may direet any Oflicer to keep bookR 
 
 and accounts for statistical purposes, and allow necessary 
 
 expenses incurred \\ f> 
 
 STATISTICAL information, Governor in Council may require as to exports. 21 60 
 
 T 
 
 TARE— S«e Allowance. 
 
 TESTIMONY of Witncsees on enquiries before Collector or porson autho- 
 rized by Governor in Council to conduct the same, to be de- 
 livered under oath 15 7 
 
 I wilfully false, on such inquiries to be perjury 15 7 
 
 TRANSFER by way of mortgage 23 19 
 
 TRUSTEES may apply forregistry of Vessel 15 16 
 
 V 
 
 VALUE of Goods for duty, how calculated \ ^ ^q 
 
 . of Invoice, party entering may add to, so as to give true value for 
 
 duty 9 46 
 
 - for duties when duties are taken in kind 16 48 
 
 Goods taken for duty how dealt with 16 48 
 
 to be given in entry, although the Goods may be duty free . .c .... 20 49 
 
 VESSELS, right of ownership in, to be registered 2 10 
 
 — — — to be surveyed previous to Certificate of ownership being 
 
 granted 7 12 
 
 . — Owner of, to sign if he concurs in the description 7 12 
 
 I property in, to be transferred by Bill of Sale 13 15 
 
 7 
 
X GENERAL CNDEA. 
 
 V 
 
 !<Ef'. TACr. 
 
 — — Hill of Sale fif, not void by iiiiiinpnttani crior in recital 13 15 
 
 ■ nroprrlyiii, tci lic ilividod into 01 partM. . 14 15 
 
 ■ roiirijujc of, how iiieasuroif g 13 
 
 •SVc abo diagmiii nnd table ot culcululiuiiti. (pp. 85, 86, 87.) 
 
 w 
 
 WEKiHTS AND MEASURES 4 23 
 
 WINES, f'oi use of Militaiy MosweM fioo 'i fis 
 
 WORDS 111 Singular Nurubor 79 43 
 
 PP s 
 
"rr. VAc.r. 
 
 . !.'< IS 
 
 . 14 15 
 
 . 8 13 
 
 4 23 
 
 'i fiS 
 
 79 43 
 
[k^ 
 
INDEX 
 
 TO THE 
 
 ABSTRACT OF IMPERIAL ACTS. 
 
 12 & 13 Vict. Cap. 29,— and 16 &. 17 Vict. Cap. 107. 
 
 A 
 
 SEC. PAGE 
 
 APPEAL no, from any decree in America altera lapse of twelve mouths. 187 G9 
 , Security to abide, in which case execution not to be suspended. 188 GO 
 
 B 
 
 BASE OR COUNTERFEIT COIN, prohibited to be imported 159 66 
 
 BRITISH — No Ship, unless registered and navigated as .iuch 7 ti9 
 
 c 
 
 CARGO of Timber or Wood Goods to be below deck at certain times. . . 170 67 
 no part of. to be placed on Deck until arrival at Port of Destina- 
 tion.'. 171 67 
 
 — — — violation of Sec. 171, penalty for 17-2 67 
 
 CERTIFICATE of Registry, Form of IS 70 
 
 CERTIFICATE of Clearance and of production, by whom to be grunted 
 
 in absence of OtHcer of Customs 169 67 
 
 (CERTIFICATE of production of Goods exported from Channel Islands. 180 68 
 COIN— -Sfc Base. 
 
 COPYRIGHT Works, Foreign Reprints of British, prohibitcdj except as 
 provided for bylO&ll Vic. Cap. 95 Imperial, (See Pro- 
 vincial Act 13 & 14 Vic. Cap. 6) 100 CG 
 
 D 
 
 DECLARATION, Form of, on back of Certificate of Registry 19 71 
 
 G 
 
 GOODS AND PASSENGERS not to bt carried from one British Port to 
 
 another in the same possession except in British Ships 163 66 
 
 to be reported on arrival or forfeited 164 66 
 
 to be entered inwards and outwards by Bill of Entry 166 67 
 
 not to be Iftden or unladen until due entry and warrant granted. 167 67 
 
 not stated in Certificate of Clearance to be British produce, to be 
 
 deemed foreign 168 67 
 
 seized, if unclaimed within one month to be deemed condemned 182 68 
 
 GUNPOWDER, Ammunition, Arms or Utensils of War, prohibited to be 
 imported, except from the Unitetl Kingdom or British Pos- 
 sessions 159 66 
 
 L 
 
 LAWS, all Colonial, repugnant to 16 & 17 Vict. Cap. 107, or to any other 
 Imperial Acts relating to Customs Trade and Navigation 
 shallbevoid 19<> 69 
 
 7* 
 
Xll 
 
 GENERAL INDEX. 
 
 
 11' 
 
 M 
 
 SEC. tXQK 
 
 MvNUFACTURES, Foreign, branded, &c. as British, forfeited 161 66 
 
 O V, 
 
 OFFICERS OF CUSTOMS may board any Ship in any British Port 
 
 and rummage lor prohibited goods 181 68 
 
 OWNERS or part Owners of Britisli Ships to take the oath of allegiance.. 17 70 
 
 P 
 
 PASSENGERS OR GOODS shall not be carried from one British Port to 
 
 another in the same possession, except in British Ships. .- 163 66 
 
 PENALTY OR FORFEITURE shall be sued for in the Court of Record 
 
 or Vice Admiralty in Britisli Possessions abroad 183 63 
 
 PENALTIES application and distribution of 184 68 
 
 PERSOiNS authorized to seize under Slave Trade Abolition Act 189 69 
 
 R 
 
 RUM, Sugar and Molasses, as to the importation of 162 66 
 
 REPORT, Ships to, on arrival 164 60 
 
 — — — — outwards to be made under penally of X50 165 67 
 
 s 
 
 SEAMEN, what persons to be considered British 8 69 
 
 proportion of British, may bt^ alteiod by Proclamation 9 70 
 
 — proportion of, when British Seamen cannot be procured in 
 
 Foreign I'orts 7 69 
 
 SEIZURES may be delivered up upon bunds being given 185 C8 
 
 SHIP no, British, unless registered and navigated as such 7 09 
 
 SHIPS, Laden or in Ballast to be reported on arrival under a penalty of 
 
 £50Sierling 164 66 
 
 to report cargo outwards under a penalty 165 67 
 
 clearing for the Fir.heries, empty, to be entitled to a clearance 
 
 with certain privileges during the fishing season 175 67 
 
 SPIRITS OR SU(JAR, imported into British Possessions in America as 
 being the produce of some other possession without a Certi- 
 ficate of production, to be forfeited 176 68 
 
 SUGAR, Molasses and Rum, as to the importation of until 5th July, 1854. 162 66 
 
 SUGAR, Certificate of production of East India 178 68 
 
 or Spirits, regulation as to exportation of, so long as any benefit 
 
 shall attach to the distinction 177 68 
 
 SUITS— in whose name to be commenced 186 68 
 
 T 
 
 TONNA(JE DUTIES— same, shall be paid by American Vessels entering 
 Ports in Canada as imposed on British Vessels entering 
 American Ports 173 67 
 
 TIMBER, &.C., the produce of the State of Maine to be treated as the pro- 
 duce of New Brunswick, in certain cases 174 67 
 
 V 
 
 VESSELS under 15 tons, owned by British subjects to be deemed British 
 
 tho' not registereil 20 72 
 
 w 
 
 WINE— to be certified by Chief Officer of Customs when the produce of 
 
 any British Possession abroad , 179 68 
 
8 
 
 69 
 
 9 
 
 70 
 
 7 
 
 69 
 
 185 
 
 68 
 
 7 
 
 69 
 
G 
 
 G( 
 
 M 
 01 
 
INDEX 
 
 TO THE 
 
 RE6ULAT10NC FOR INLAND NAVIGATION, &c. 
 
 P. 02. 
 
 A 
 
 SEC. PAGE 
 
 ALLOWANCE to bo made for Tare U 64 
 
 B 
 
 BONDS, to be cancelled 2 62 
 
 BRANDING of duty paid goods 15 64 
 
 C 
 
 CERTIFICATE of Bond being taken to be granted 2 62 
 
 CARGO BOOK, Spirits and duty paid goods may be taken by Vessels car- 
 rying a 4 63 
 
 ■■ to be produced and shewn to Officers of Customs 5 63 
 
 «_ ■ specimen of 4 65 
 
 CUSTOMS WAREHOUSES, Appointment of 12 64 
 
 1) 
 
 DISCOUNTS for Cash in Invoices. 83 
 
 DUTY, Foreign Export 83 
 
 F 
 
 FISH AND OIL the produce of any British North American Possessions, 
 may be imported via United States between Ist November 
 and Isl May duty free 83 
 
 G 
 
 GOODS, certain, may be introduced into the Province for exportation without 
 
 payment of duty or without being Warehoused, tmder bond. . . 1 62 
 
 — — transhipment, of in transitu 6 63 
 
 — — — in transitu may be entered for duty or Warehouse at the Port of 
 
 Destination 7 63 
 
 ■ ■■ • ' for duty ex Warehouse to be charged duty on guaj^e and wei ght 
 
 as per prime entry 13 64 
 
 — Regulation for Branding duty paid 16 64 
 
 GRAIN to be ground in the United States to report outwards 8 63 
 
 GOODS in transitu through another country how to be valued for duty 8 82 
 
 M 
 
 MUSICAL INSTRUMENTS for Military Bands exempt from payment of 
 
 duty 83 
 
 OIL—See Fish. 
 
i 
 
 xiv INDEX. 
 
 P 
 
 SEC. PAGE 
 
 PACKAGES chargeable with duty 82 
 
 exempt from payment of duty 82 
 
 PENALTIES AND FINES after deducting expenses of prosecution to 
 
 belong to the Province 11 64 
 
 R 
 
 RELAXATION of the Provisions of 10th Section 10 & U Vict. Cap. 31, for 
 
 Vesaels in Coasting Trade 3 62 
 
 s 
 
 SAW-LOGS miiy be sawed in the United States upon being reported out- 
 wards 9 63 
 
 SEIZURES, Distribution of net proceeds of 10 64 
 
 —-^ Collector to distribute proceeds of. 10 64 
 
 T 
 
 TARE, allowance to be made for '. 14 64 
 
 w 
 
 WAREHOUSES, Appointment of Customs 12 64 
 
 WHEAT and other Grain, ground in United States to report outwards 8 63 
 
 u 
 
3 62