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11 Persons employed in one branch of the Department Employees in may be directed by the Minister to perform any duty in or with respect to any other branch.

may be employed in another.

12. This Act shall come into force. upon, from and after Commencethe first day of July, one thousand eight hundred and ment of Act and repeal of seventy-seven; and all former Acts respecting the Geological former Acts. Survey of Canada shall then be repealed, except only as to rights acquired under or offences against the same.

CHAP. 10.

An Act to amend and consolidate the Acts respecting the Customs.

HER

[Assented to 28th April, 1877.]

ER Majesty, by and with the advice and consent of Preamble. the Senate and House of Commons of Canada, enacts as follows:

PRELIMINARY-INTERPRETATION.

this Act.

1. This Act shall be construed as being passed in amend- Manner of ment of the " Act respecting the Customs," hereinafter men- construing tioned as superseded by it and repealed, and as a consolidation of the amendments hereby made with those portions of the said Act which are herein re-enacted, and which shall be construed as declaratory of the existing law,—the amendments only having effect as new law.

2. In order to avoid the frequent use of numerous terms Interpretaand expressions in this Act, and in other laws relating to tion clause.. the Customs, or to trade or navigation, and to prevent misconstruction of the terms and expressions used therein, it

is declared that

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In this Act, or in any such law as aforesaid, the word "Port" means a place where vessels or vehicles may Port. discharge or load cargo; the word "Collector" means the Collector.. Collector of the Customs at the port or place intended in the sentence, or any person lawfully deputed, appointed or authorized to do the duty of Collector thereat; the word "Officer means an officer of the Customs; the word Officer. "Vessel" means any ship, vessel or boat of any kind what- Vessel. ever, whether propelled by steam or otherwise, and whether used as a sea-going vessel or on inland waters only, unless the context be manifestly such as to distinguish one kind or class of vessel from another; the word "Master" means the Master. person having or taking charge of any ship or vessel; he

41

word

Conductor.
Owner, &c.

Goods.

word" Conductor" means the person in charge, or having the chief direction of any railway train; the words " Owner," "Importer," or " Exporter" mean the owners, importers, or exporters, if there be more than one in any case, and include persons lawfully acting on their behalf; the word "Goods" means goods, wares, and merchandise, or moveable effects of any kind, including carriages, horses, cattle and other animals, except where these latter are manifestly not intended to be included by the said word; the word "Warehouse" means any place, whether house, shed, yard, dock, pond or other place in which goods imported may be lodged, kept and secured without payment of duty; and the words "Customs Warehouse " mean any such place appointed or approved for the said purpose by competent General rule. authority; and generally, all the terms and provisions of this Act or of any such law as aforesaid, shall receive such fair and liberal construction and interpretation as will best ensure the protection of the Revenue and the attainment of the purpose for which such law was made, according to its true intent, meaning and spirit.

Warehouse.

Customs

warehouse.

To what duties this Act applies.

cles bearing a

enumerated ones, &c.

DUTIES AND EXEMPTIONS FROM DUTY.

3. The following provisions of this Act shall apply to all duties of Customs imposed by any Act of the Parliament of the Dominion of Canada, whether passed in the present Session, or in any future Session of the said Parliament.

As to unenu- 4. On each and every non-enumerated article which bears merated arti- a similitude, either in material, quality or the use to which similitude to it may be applied, to any enumerated article chargeable with duty, the same rate of duty shall be payable which is charged on the enumerated article which it most resembles in any of the particulars before mentioned; if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, the duty on such non-enumerated article shall be the same as that on the enumerated article which it resembles, paying Articles made the highest duty on all articles manufactured from two or one material. more materials, the duty shall be that charged on the article (if there be a difference of duty) which is charged with the highest duty; spirits and strong waters, from whatever substance distilled or prepared, having the flavor of any kind of spirits or strong waters subject to a higher duty than whiskey, shall be liable to the duty imposed on spirits or strong waters of which they have the flavor.

of more than

Spirits flavoured.

Recital.

5. And inasmuch as doubts may arise as to whether any or what duty is payable on particular goods, more especially when such goods are of a new or unusual kind, or compounded of various kinds of materials, or imported in an unusual manner or under unusual circumstances: Therefore, for

removing

removing such doubts and avoiding litigation, if in any case any doubt arises as to whether any or what duty is, under the laws then in force, payable on any kind of goods, and there is no decision in the matter by any competent tribunal, or there are decisions inconsistent with each other, the Governor in Council may declare the duty payable on the Governor in kind of goods in question, or goods imported in the manner or Council may under the circumstances in question, or that such goods are duty in doubtexempt from duty; and any Order in Council containing ful cases, or that the goods such declaration and fixing such duty (if any) and published are free from in the Canada Gazette, shall, until otherwise ordered by duty. Parliament, have the same force and effect as if such duty Effect and had been fixed and declared by law; and a copy of the said proof of such Gazette containing a copy of any such order shall be evidence thereof.

declare the

order.

duties.

6. All duties, penalties or forfeitures imposed by any Act Currency relating to the Customs, shall be payable in money being a as respects legal tender, at such rate as that four dollars and eighty-six cents and two-thirds of a cent of such money, shall be of equal value with the British sovereign or pound sterling; and all such duties shall be paid and received according to Weights and the weights and measures established by the Act passed measures. in the thirty-sixth year of Her Majesty's reign, chaptered 36 V. c. 47. forty-seven, and intituled "An Act respecting Weights and Measures," assented to by His Excellency, the Governor General, and brought into force and operation by His Excellency's proclamation on and from the first day of July, one thousand eight hundred and seventy-five :

less

And in all cases wherein the duties are imposed according Greater or to any specific quantity or to any specific value, the same quantities. shall be deemed to apply in the same proportion to any greater or less quantity or value.

7. The duties imposed by any such Act shall be held to Duties to be be duties within the meaning of the Act of the within the purview of 31

Parliament of Canada, intituled "An Act respect- v., c. 5. ing the Collection and Management of the Revenue, the And Orders Auditing of Public Accounts and the liability of Public in Council Accountants," and of any Act of the said Parliament amend- under it. ing the same, and shall, with all matters and things thereunto relating, be subject to the provisions of the said Act or Acts, and to the regulations and orders of the Governor in Council, made or to be made under the authority thereof, in so far as the same are not inconsistent with this Act: and all moneys arising from such duties, or from any penalties hereby imposed, and belonging to Her Majesty, shall be paid over by the officer receiving the same to the Receiver- To form part General, and shall form part of the Consolidated Revenue Fund. Fund of Canada.

ENTRY

of Con. Rev.

Goods not to be unladen except after due entry.

Exception.

And at the hours and places appointed for

ENTRY OF GOODS INWARDS-PLACE OF ENTRY.

8. No goods shall be unladen from any vessel arriving at any port or place in Canada, from any place out of Canada, nor from any vessel having dutiable goods on board brought coastwise, nor shall bulk be broken within three leagues of the coast, until due entry has been made of such goods, and warrant granted for the unlading of the same; and no goods shall be so unladen (unless for the purpose of lightening the ship or vessel in crossing over a shoal or bar, or sand-bank) except between sunrise and sunset and on some day not being a Sunday or statutory holiday, and at some hour and place at which an officer of the Customs is appointed to attend the unlading of goods, or at some place for which a sufferance has been granted by the Collector or other proper officer, for the unlading of such goods; and if, after the arrival of the vessel within three leagues of the coast, any alteration be made in the stowage of the cargo so as to facilitate the unlawful unlading of any part thereof, or if any part thereof be fraudulently staved, destroyed or thrown overboard, or any package be opened, it shall be deemed a Forfeiture for breaking of bulk: and all goods unladen contrary to this Act shall be forfeited; and if bulk be broken contrary to this Act, the master shall forfeit two hundred dollars.

the purpose. Stowage of cargo not to

be altered.

contraven

tion.

Governor in

Council to ap

9. The Governor in Council may, by regulation from time point places to time, appoint the ports and places of entry for the purof entry, and poses of this Act, and may, in like manner, increase or diminish the number, or alter the position or limits thereof.

alter the

same.

At what places only

10. All goods imported into Canada, whether by sea, goods may be land, coastwise, or by inland navigation, whether dutiable imported. or not, must be brought in at a port of entry where a Custom House is lawfully established; and all goods or merchandise exported by sea, land, or by inland navigation, must be reported at the nearest Custom House, or, if exported from any place where no Custom House is established, they must be reported within twenty-four hours of the time of such export, at the nearest Custom House, according to such regulations as may be established by the Governor in Council from time to time.

Forfeiture of goods carried

importation by land, or

11. If any goods are imported into Canada at any other past the Cus- place, than at some port or place of entry at which a tom House on Custom House is then lawfully established, or being brought into such port or place of entry by land or inland navigation, are carried past such Custom House, or removed from the place appointed for the examination of such goods by the Collector or other officer of the Customs at such port or place, before the same have been examined by the proper officer, and all duties thereon paid

removed, &c.

and

tain cases:

Penalty in

and a permit given accordingly,-or if any vessel with dutiable goods on board, enters any place other than a Port of Entry (unless from stress of weather or other unavoidable cause) such goods, (except those of an innocent owner) shall Vessel forbe forfeited, together with the vessel in which the same feited in cerwere imported.-if such vessel is of less value than eight hundred dollars; and if the vessel is worth more than that sum, it may be seized, and the master or person in charge others. thereof shall incur a penalty of eight hundred dollars, and the vessel may be detained until such penalty be paid or security given for the payment thereof; and unless payment Vessels may be made or satisfactory security be given, within thirty days, and sold for such vessel may, at the expiration thereof, be sold to pay the penalties if said penalty:

be detained:

not paid,

cases of im

2. And if any goods are so imported by land, they shall be Carriages forfeited, together with the carriage and all the harness and forfeited in tackle thereof, in or by which such goods are so imported or portation by! removed, and the horses or other cattle employed in drawing such carriage, or in importing or removing such goods:

land.

of importa

3. And if any goods are so imported on any railway, And railway they shall in like manner be forfeited, and the car in cars in case which such goods were so imported shall be seized and tion by raildetached from the train and forfeited; and any conductor, way. baggage-master or other officer or servant of the Company Penalty for owning or operating such railway, proved to have been, tion. knowing of, or aiding or abetting in such fraudulent importation, shall incur a penalty of two hundred dollars.

contraven

panies liable

4. Any Express Company who, by their officers or ser- Express comvants, or by any member of or partner in such Company, to like penalviolate any of the foregoing provisions of this section, or ties for conaid or abet any other person or persons in so doing, shall travention of be liable to such penalties as are provided by this or any other section of this Act in such cases

ENTRY INWARDS-REPORT.

this section.

master of a

or coastwise.

12. The master of every vessel arriving from any port or Report to be place out of the Dominion of Canada, or coastwise in any made by the port in Canada, whether laden or in ballast, shall come vessel arrivdirectly, and before bulk is broken, to the Custom House for ing from sea, the port or place of entry where he arrives, and there make a report in writing to the Collector or other proper officer, of the arrival and voyage of such vessel, stating her name, country and tonnage, the port of registry, the name of the master, the country of the owners, the number and names Contents of of the passengers, (if any) the number of the crew, and such report. whether she is laden or in ballast, and if laden, the marks and numbers of every package and parcel of goods on board, and where the same was laden, and the particulars of any

goods

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