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Permit certi

fying that du

ties have been paid on any goods to be granted at

the request of

the owner.

importer or his agent, such goods shall be marked or stamped in such manner or form as may be directed by such regulation for the security of the revenue, and by such officer as may be directed or appointed for that purpose.

54. When any person has occasion to remove from any port of entry to any other port or place, any goods duly entered, and on which the duties imposed by law have been paid, the Collector or principal officer of the Customs at such port, on the requisition in writing of such person. within thirty days after the entry of such goods, specifying the particular goods to be removed, and the packages in which such goods are contained with their marks and numbers---shall give a permit or certificate in writing. Particulars in signed by him, bearing date of the day it is made, and such permit. containing the like particulars and certifying that such goods have been duly entered at such port and the duties paid thereon, and stating the port or place at which the same were paid and the port or place to which it is intended to convey them, and the mode of conveyance, and the period within which they are intended to be so conveyed.

What shall be

ports.

WAREHOUSING GOODS.

55. The following Ports shall be Warehousing Ports for warehousing the purposes of this Act: viz., Amherst, Amherstburg, Annapolis, Antigonish, Arichat, Bathurst, Baddeck, Barrington, Belleville, Brantford, Brockville, Bridgetown, Caraquette, Chatham (Ont.,) Chippawa, Chatham (N.B.,) Charlottetown, Clifton, Cobourg, Coaticooke, Colborne, Collingwood, Cornwall, Cornwallis, Cramahe, Darlington, Dalhousie, Digby, Dover, Dorchester, Dundas, Dunnville, Elgin, Fort Erie, Fredericton, Gaspé, Galt, Gananoque, Grand Falls, Guelph, Guysborough, Hamilton, Halifax, Hillsborough, Hope, Kincardine, Kingston, Lindsay, Liverpool, London, Locke Port, Londonderry, Lunenburg. Magdalen Islands, Margaretsville, Montreal, Morrisburg, Moncton, Napanee, New Carlisle, Newcastle, (Ont.,) Newcastle, (N.B.,) Niagara, North Sydney, Oakville, Oshawa, Ottawa, Owen Sound, Paris, Parrsborough, Percé, Peterboro', Picton, Pictou, Port Hawkesbury, Port Hood, Port Medway, Prescott, Prince Arthur's Landing, Quebec, Rimouski, Richibucto, Sarnia, Sackville, Sault Ste. Marie, St. Andrews, St. Catharines, St. George, St. Hyacinthe, St. John, St. Johns, St. Stephens, Sherbrooke. Shediac, Shelburne, Sorel. Stanley, Stratford, Sydney, Three Rivers, Toronto, Trenton, Truro, Victoria, Wallaceburg, West Isles, Weymouth, Whitby, Windsor (Ont.,) Windsor (N.S.,) Winnipeg, Woodstock, (Ont.,) Woodstock (N.B.), and Yarmouth, as shall also such other Ports of Entry as the Governor in Council may, from time to time, appoint to be Warehousing Ports.

exportation

payment of

56. The importer of any goods into Canada may enter the Goods may be same for exportation, on giving security by his own bond entered for with one sufficient surety, for the exportation of the same or warehous goods-or may warehouse the same on giving such security ed without by his own bond for the payment of the amount of all duties subject duties on such goods, and the performance of all the require- to regulations ments of this Act with regard to the same,-the penalty of in Council. such bond being double the amount of the duty to which such goods are subject (without payment of any duties in either case on the first entry thereof), at such ports or places as aforesaid, and in such warehouses, and subject to such rules and regulations, as may be, from time to time, appointed by the Governor in Council in that behalf, not being repugnant to this Act:

of Governor

2. During the regular warehouse hours, and subject to Importer may such regulations as the Collector or proper officer of Customs sort or repack goods, at the warehousing ports sees fit to adopt (as well for the for their precarrying and taking of such goods to the warehouse as for servation and disposal, and other purposes), such importer may sort, pack, re-pack, or may take make such lawful arrangements respecting the same, in order samples; to the preservation or legal disposal thereof, and may take therefrom moderate samples, without present payment of duty or entry, and may remove the same under the authority And may reof the said officer, from such warehousing port to any other move the warehousing port in Canada, or from one warehouse to bond. another in the same port, under good and sufficient bonds to the satisfaction of such officer,--or, upon entry at any frontier And may pass port or Custom House, under the authority and with the the same on sanction of the Collector or chief officer of Customs at such warehousing port or Custom House, and under bonds to his satisfaction, port, under and subject to such regulations as may be made in that behalf by the Governor in Council, the importer may pass the goods on to any warehousing port in any other part of Canada:

same under

to any other

bond, &c.

ed

years.

3. All such goods shall be finally cleared, either for expor- Goods to be tation or home consumption, within two years from the date finally clearof the first entry and warehousing thereof; and, in default within two. thereof, the Collector or proper officer may sell such goods for the payment, first of the duties, and secondly of the warehouse rent and other charges; and the surplus, if any, shall be paid to the owner or his lawful agent; and the Collector In default, or proper officer may charge or authorize the occupier of the collector may warehouse to charge a fair warehouse rent, subject to any charge wareregulation made by the Governor in Council in that behalf: house rent.

sell and

abandon

4. But the Collector may, if he sees no reason to refuse Importer may such permission, permit the importer to abandon any whole be allowed to. package or packages, for duties, without being liable to pay packages, and any duty on the same; and the same shall then be sold, and not be liable for duty. the proceeds shall be dealt with as the duties would have been if paid.

Bonds for du

ties in ware house may be dispensed with in certain cases.

Liability for freight.

Goods

exportation

5. The Governor in Council may, by regulations to be, from time to time, made in that behalf, dispense with or provide for the cancelling of bonds for the payment of duties on goods actually deposited in warehouse under the Crown's lock, on such terms and conditions and in such cases as he thinks proper.

6. Goods warehoused shall continue to be liable for freight as if on ship board.

57. If any goods entered to be warehoused are not duly taken out for carried into and deposited in the warehouse, or, having been and relanded, So, are afterwards taken out of the warehouse without due &c., to be entry and clearance, or, having been entered and cleared forfeited. for exportation from the warehouse, are not duly carried and shipped, or otherwise conveyed out of Canada, or are afterwards re-landed, sold, used or brought into Canada, without the permission of the proper officer of the Customs, such goods shall be forfeited.

Goods taken

58. All goods taken out of warehouse shall be subject to out of ware- the duties to which they would be liable if then imported house subject to duties. into Canada, and not to any other.

Cattle and

59. The importer of any cattle or swine may slaughter swine may be and cure and pack the same (or if such cattle or swine are slaughtered, &c., and grain imported in the carcass, may cure and pack the same) in ground, in bond; and the importer of any wheat, maize or other grain, bond, under regulations to may grind and pack the same in bond; provided such be made by slaughtering, curing, grinding and packing be done and conthe Governor ducted under such regulations and restrictions as the Governor in Council may, from time to time, make for this May extend to purpose; and the said regulations may extend to the the substitu- substitution of beef and pork, flour and meal in quantities. and pork, &c. equivalent to the produce of such cattle and swine, wheat, maize or other grain.

in Council.

tion of beef

Sugar may be refined in boud.

Property in

be transfer

60. The importer or owner of any sugar, molasses or other material from which refined sugar can be produced, may refine the same in bond, provided such refining be done and conducted under such regulations and restrictions as the Governor in Council may, from time to time, make and impose for that purpose; and the same regulations may extend to the substitution of refined sugar in quantities equivalent to the produce of the sugar or other material so refined in bond.

61. The property of any whole package or packages of bond, how to any goods so warehoused, shall be transferable from party to party on a bonú file bill of sale by the parties, or executed and delivered by a broker or other person legally authorized for or on behalf of the parties respectively:

able.

public.

2. And any such sale shall be valid for the purposes of Transfers to this Act, although the goods remain in the warehouse, pro- the Collector be entered by vided that a transfer of such goods, according to the sale, is in a book to entered and signed by the parties in a book to be kept for be open to the that purpose by the Collector or other proper officer of the Customs, who shall keep such book and enter such transfers, with the dates thereof, upon application of the owners of the goods, and shall produce such book upon demand made;

bond, &c.

original

3. And upon such sale, the proper officer may admit fresh New propriesecurity to be given by the bond of the new proprietor of the tor may give goods, or person having the control over the same (with his sufficient surety, in cases where the former bond was given with surety), and may cancel the bond given by the original Bond of bonder of such goods, or may exonerate him and his surety, bonder may (if any he had,) to the extent of the fresh security so given; be cancelled. and the party being the proprietor of any such goods for the Proprietor to time being, shall then be deemed to be the importer thereof be deemed the importer. for the purposes of this Act, and may, under permit from the Collector, remove the goods to another warehouse in the same port, provided that not more than three transfers of the same goods shall be allowed before entry thereof for duty or for exportation.

62. Duties shall be payable in all cases on the quantity Duty to be and value of goods in the warehouse, as ascertained and paid on stated on first entry, or as originally warehoused.

quantity of goods first entered.

ping, landing, &c., to be

by the

borne importer.

63. The unshipping, carrying and landing of all goods, all charges and the taking of the same from the examining warehouse and expenses of unshipor the proper place after landing, warehouse rent and expenses of safe keeping in warehouse, shall be performed and paid by or at the expense of the importer of such goods, and in such manner and at such place as shall be appointed by the Collector or proper officer of Customs; and if any such goods be removed from the place so appointed without leave of such Collector or proper officer, they shall be forfeited.

64. No parcel of goods shall be taken out of warehouse Not less than whether for consumption or exportation, or removal to a certain quantity of some other port unless the duty thereon amount to the sum goods to be of twenty dollars or upwards, or such parcel be all the goods taken out of remaining in warehouse, and comprised in the same entry one time. for warehousing.

65. If after any goods have been duly entered, or landed to be warehoused, or entered and examined to be re-warehoused, and before the same have been actually deposited in the warehouse, the importer further enters the same or any part for home use or for exportation as from the warehouse, the goods so entered shall be considered as virtually and

constructively

warehouse at

Goods enterhousing to be deemed waretain cases.

ed for ware

housed in cer

Bond to be given on

goods from

conditions.

constructively warehoused or re-warehoused, as the case may be, although not actually deposited in the warehouse, and may be delivered and taken for home use or for expor

tation.

66. Upon the entry outwards of any goods to be exported from the Customs' warehouse, either by sea or by portation of land, or inland navigation, as the case may be, the person Kom entering the same shall give security by bond in double the duties of importation on such goods, and with a sufficient surety, to be approved by the Collector or proper officer, that the same shall, when the entry aforesaid is by sea, be actually exported, and when the entry aforesaid is by land or inland navigation, shall be landed or delivered at the place for which they are entered outwards, or shall in either case be otherwise accounted for to the satisfaction of the Collector or proper officer, and that such proof or certificate that such goods have been so exported, landed or delivered, or otherwise legally disposed of, as the case may be, as shall be required by any regulation of the Governor in Council, shall be produced to the Collector or proper officer within a period to be appointed in such bond; and if any such goods are not so exported or are fraudulently relanded in or brought into Canada, in contravention of this Act and of the said bond, they shall be forfeited, together with any vessel, boat or vehicle in which they are so re-landed or imported.

Forfeiture for contravention of conditions.

Who only

exportation.

67. Any person making any entry outwards of goods may enter for from warehouse for exportation not being the owner or duly authorized by the owner thereof or the master of the vessel by which they are to be shipped, shall, for each offence, forfeit two hundred dollars.

Upon what evidence the cancelled.

Warehoused

68. If, within the period appointed as aforesaid from entry outwards, there be produced a certificate annexed to the shipping warrant, and signed by some principal officer of the Customs or Colonial Revenue at the place to which the goods were exported, or if such place be a foreign country. by any British Consul or Vice-Consul resident there, or an affidavit annexed to the warrant of any person resident at the place and certified by a notary public or magistrate, and in such certificate or affidavit it be stated that the goods were actually landed at some place out of Canada, as provided by the bond, or that they were lost, or that the vessel had never arrived at her destination and is supposed to be lost, the bond mentioned in the next preceding section shall be cancelled; all bonds not so cancelled within the period so appointed as aforesaid shall be enforced.

69. Warehoused goods may be delivered as ships' stores goods taken for any vessel of the burden of fifty tons or upwards, bound

as ships' stores.

on

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