31. No entry shall, except in cases in which it is otherwise provided herein or by regulation of the Governor in Council, be deemed perfect unless a sufficient invoice of the goods to be entered, duly certified in writing thereon as correct by the person, firm, or corporation from whom the said goods were purchased, has been produced to the collector, and duly attested as required by this Act, and, in the case of consigned goods, verified by the oath of the consignor. 51 Vict., c. 14, s. 9.

32-(1.) With the bill of entry of any goods there shall be produced and delivered to and left with the collector an invoice of the goods, as provided in the last preceding section, attested by the oath of the owner, and if the owner is not the person entering such goods, then verified by the oath of the importer or consignee, or, subject to the provision hereinafter made, some other person who may lawfully make such entry and verify such invoice, in the form or to the effect of the oath or oaths prescribed by the Governor in Council in that behalf.

(2.) Such oath or oaths shall be written or printed, or partly written and partly printed, on such invoice, or on the bill of entry, as the case may be, or shall be annexed thereto, and shall in either case distinctly refer to such invoice so that there can be no doubt as to its being the invoice to which the oath is intended to apply, and such oath shall be subscribed by the person making it and certified by the signature of the person before whom it is made.

(3.) The bill of entry shall also contain a statement of the quantity and value for duty of the goods therein mentioned, and shall be signed by the person making the entry, and shall be verified in the form or to the effect of the oath prescribed by the Governor in Council in that behalf. R.S., c. 32, s. 42.

33. If there are more than one owner, importer, or consignee of any goods, any one of them cognizant of the facts may take the oath required by this Act; and such oath shall be sufficient unless the goods have not been obtained by purchase in the ordinary way, and some owner, resident out of Canada, is the manufacturer or producer of the goods, or concerned in the manufacture or production thereof, in which case the oath of such non-resident owner, or one of the non-resident owners, if there are more than one, cognizant of the facts, shall be requisite to the due attestation of the invoice. R.S., c. 32, s. 43.

34. The invoice of any goods produced and delivered to the collector, with the bill of entry thereof, shall, if required by the collector, be attested by the oath of the owner or one of the owners of such goods, and shall also be verified by the oath of the importer or consignee, or other person who may, under this Act, lawfully make entry of such goods and verify such invoice, if the owner or one of the owners is not the person entering such goods; and shall also, if required by the collector, be attested by the oath of the non-resident owner being the manufacture or producer of such goods, in the case mentioned in the last preceding section, although one of the owners is

the person entering the goods and verifying the invoice on oath. R.S., c. 32, s. 44.

35. If the owner, importer, or consignee of any goods is dead, or a bankrupt or insolvent, or if for any cause his personal estate is being administered by another person, his executor, curator, administrator, or assignee, or person administering as aforesaid, may, if cognizant of the facts, take any oath and make any entry which such owner, importer or consignee might otherwise have taken or made. R.S., c. 32, s. 45.

36. No person other than the owner, consignee, or importer of the goods of which entry is to be made, shall be allowed to take any oath connected with the entry, unless there is attached to the bill of entry therein referred to a declaration by the owner, consignee, or importer of the said goods, or his attorney and agent duly appointed to transact business with the collector, pursuant to the provisions in that behalf of this Act, to the same effect as the oath, distinctly referring to the invoice presented with such bill of entry, and signed by such owner, importer, or consignee, or by his attorney and agent appointed as aforesaid, either in presence of the agent making the entry, or of a justice of the peace or notary public, who shall attest the signature. R.S., c. 32, s. 46.

37. Such declaration shall be kept by the collector, but may be dispensed with under the order of the Governor in Council, when it is deemed advisable, in the interests of commerce, to dispense therewith. R.S., c. 32, s. 47.

38.* Vessels entering the gut of Annapolis may be reported and entered, and the duties on goods therein imported paid, either at the port of Digby or Annapolis. R.S., c. 32, s. 172.

39. Vessels entering the Great Bras d'Or or Little Bras d'Or shall be reported and entered at such place as the Minister, from time to time, directs. R.S., c. 32, s. 173.

Valuation for Duty.

40. Whenever any duty ad valorem is imposed on any goods imported into Canada, the value for duty shall be the fair market value thereof, when sold for home consumption, in the principal markets of the country whence and at the time when the same were exported directly to Canada. R.S., c. 32, s. 58.

41.*-(1.) Such market value shall be the fair market value of such goods in the usual and ordinary commercial acceptation of the word, at the usual and ordinary credit, and not the cash value of such goods, except in cases in which the article imported is, by universal usage, considered and known to be a cash article, and so bona fide paid for in all transactions in relation to such article.

(2.) All invoices representing cash values, except in the special cases in this section referred to, shall be subject to such

*This section repealed and a new section substituted by Act 6 & 7 Edw. VII. c. 10 (1907), page 81.

additious as to the collector or appraiser of the port at which they are presented appear just and reasonable, to bring up the amount to the true and fair market value, as required by this section. R.S., c. 32, s. 59.

42. If any difficulty arises in determining the fair market value for duty of goods imported into Canada, which are the manufacture or production of foreign countries or of Great Britain, such as musical instruments, sewing machines, agricultural machines or implements, medical preparations, commonly called patent medicines, and other goods, the prices of which are published by the manufacturers or producers, or persons acting on their behalf, the Governor in Council may, from time to time, fix and determine a certain rate of discount which may be applied to such published prices of any such manufactures or productions, and such published prices, subject to deduction of the amount of discount according to such rate, shall be deemed and taken to be the fair market values of any such manufactures or productions respectively as are specified in such Order in Council. R.S., c. 32, s. 60.

43.* (1.) The Dominion Customs appraisers and every one of them, and every person who acts as such appraiser, or the Collector of Customs, as the case.may be, shall, by all reasonable ways and means in his or their power, ascertain, estimate, and appraise the true and fair market value (any invoice or affidavit thereto to the contrary notwithstanding) of the goods at the time of exportation and in the principal markets of the country whence the same have been imported into Canada, and the proper weights, measures, or other quantities, and the fair market value thereof, as the case requires.

(2.) In the case of goods shipped to Canada on consignment, but sold by the exporter to persons in Canada prior to their importation into Canada, the amount of the valuation for duty shall not be less than the invoice value to the Canadian purchaser, exclusive of all charges upon the goods, after shipment from the place whence exported directly into Canada.

(3.) When articles of the same material, or of a similar kind but of a different quality, are found in the same package, charged or invoiced at an average price, the appraisers shall adopt the value of the best article contained in such package as the average value of the whole; and duty shall be levied thereon accordingly.

(4.) The Board of Customs may review the decision of any appraiser or collector of Customs as to the principal markets of the country, or as to the fair market value of goods for duty purposes; and the decision of the Board of Customs in regard to such principal markets, and value of goods for duty purposes in any case or class of cases, shall, when approved by the Minister, be final and conclusive, except as otherwise provided in this Act. 52 Vict., c. 14, s. 5; 4 Edw. VII, c. 10, s. 4.

Amended by Act 6 & 7 Edw. VII, c. 10 (1907), page 81.

44.-(1.) The fair market value of goods shall be taken to include the amount of any drawback which has been allowed by the Government of any other country, also the amount of consideration or money value of any special arrangement between the exporter and the importer, or between any persons interested therein, because of the exportation or intended exportation of such goods, or the right to territorial limits for the sale or use thereof, and also the amount or money value of any so-called royalty, rent, or charge for use of any machine or goods of any description, which the seller or proprietor does or would usually charge thereon when the same are sold or leased or rented for use in the country whence they have been exported to Canada.

(2.) When the amount of such drawback, consideration, money value, royalty, rent, or charge for use has been deducted from the value of such goods, on the face of the invoice under which entry is to be made, or is not shown thereon, the collector of Customs or proper officer shall add the amount of such deduction, drawback, consideration, money value, royalty, rent, or charge for use, and cause to be paid the lawful duty thereon. 52 Vict., c. 14, s. 6.

45. No deduction of any kind shall be allowed from the value of any goods imported into Canada because of any drawback paid or to be paid thereon, or because of any special arrangement between the seller and purchaser having reference to the exportation of such goods, or the exclusive right to territorial limits for the sale thereof, or because of any royalty payable upon patent rights but not payable when the goods are purchased for exportation, or on account of any other consideration by which a special reduction in price might or could be obtained : Provided that nothing in this section shall be understood to apply to general fluctuations of market values. R.S., c. 32, s. 65.

46.-(1.) Whenever goods are imported into Canada under such circumstances or conditions as render it difficult to determine the value thereof for duty because-

(a.) Such goods are not sold for use or consumption in the country of production; or

(b.) A lease of such goods or the right of using the same but not the right of property therein is sold or given; or

(c.) Such goods having a royalty imposed thereon, the royalty is uncertain, or is not from other causes a reliable means of estimating the value of the goods; or

(d.) Such goods are usually or exclusively sold by or to agents or by subscription; or

(e.) Such goods are sold or imported in or under any other unusual or peculiar manner or conditions;

the Minister may determine the value for duty of such goods, and the value so determined shall, until otherwise provided, be the value upon which the duty on such goods shall be computed and levied.

(2.) The Minister shall be the sole judge as to the existence of all or any of the causes or reasons aforesaid. 51 Vict., c. 14, s. 15.

47. The Minister shall in like manner and with the like effect determine the value for duty of all material imported to form medicinal or toilet preparations, either alone or with other articles or compounds, and intended to be put up, labelled, or sold under any proprietary or special name or trade-mark : Provided that the Minister may refer to the appraising officers for valuation such of the materials as have a fair market value in the ordinary course of trade. 60-61 Vict., c. 16, s. 11; 3 Edw. VII., c. 14, s. 14.

48. No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of any package or packages, where no charge for such package or packages has been made in such invoice; and where such charge is made, the Customs officer shall see that the charge is fair and reasonable, and represents no more than the original cost thereof. R.S., c. 32, s. 66.

49. No deduction from the value of goods in any invoice hall be made on account of charges for packing, or for straw, twine, cord, paper, cording, wiring, or cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment, and all such charges and expenses shall, in all cases, be included as part of the value for duty. R.S., c. 32, s. 67.

50. The Governor in Council may provide that, in the cases and on the condition to be mentioned in the Order in Council, goods bona fide exported to Canada from any country, but passing in transitu through another country, shall be valued for duty as if they were imported directly from such first mentioned country: Provided that goods which have been entered for consumption or for warehouse, or which have been permitted to remain unclaimed, or which have been permitted to remain for any purpose, in any country intermediate between the country of export and Canada, shall not be considered as in transitu through such intermediate country, but shall be treated as goods imported from such intermediate country and be valued and rated for duty accordingly. R.S., c. 32, s. 68; 52 Vict., c. 14, s. 7.

51.-(1.) The standards or instruments by which the colours and grades of sugar are to be regulated, and the classes to which sugars shall be held to belong, with reference to duty chargeable thereon, shall be selected and furnished, from time to time, to the collectors of such ports of entry as are necessary, by the Minister in such manner as he deems expedient.

(2.) The decision of the appraiser, or of the collector of a port where there is no appraiser, as to the class to which any sugar belongs, and the duties to which it is subject, shall be final and conclusive, unless upon appeal to the Commissioner of Customs, within thirty days, such decision is, with the approval of the