exported therefrom shall, from and after the time when such duties should have been paid or accounted for, constitute a debt due and payable to His Majesty, jointly and severally, from the owner of the goods at the time of the importation or exportation thereof, and from the importer or exporter thereof, as the case may be; and such debt may, at any time, be recovered with full costs of suit in any Court of competent jurisdiction. R.S., c. 32, s. 7; 4 Edw. VII, c. 10, s. 2.

Goods to be Imported in Registered Vessels.

118. No person, unless he is authorized by the Governor in Council, shall import any goods, wares, or merchandise from any port or place out of Canada in any vessel which has not been duly registered and has not a certificate of such registry on board. R.S., c. 32, s. 170.

Removal of Goods after Entry and Payment of Duty.

119. When any person has occasion to remove, from any port of entry to any other port or place, any goods duly entered and on which the duties imposed by law have been paid, the collector or principal officer of the Customs at such port, on the requisition in writing of such person, within thirty days after the entry of such goods, specifying the particular goods to be removed and the packages in which such goods are contained, with their marks and numbers, shall give a permit or certificate in writing signed by him, bearing date of the day it is made, and containing the like particulars, and certifying that such goods have been duly entered at such port and the duties paid thereon, and stating the port or place at which the same were paid, and the port or place to which it is intended to convey the goods and the mode of conveyance, and the period within which they are intended to be so conveyed. R.S., c. 32, s. 132.

Goods Exempt from Duties.

120. All goods exempt from duty as being imported or taken out of warehouse for the use of His Majesty's troops, or for any purpose for which such goods may be imported free of duty, shall, in case of the sale thereof after importation, become liable to and be charged with the duties payable on like goods on their importation for other purposes. R.S., c. 32, s. 160.

121.-(1.) Goods claimed to be exempt from duty under any Act relating to duties of customs shall, in the entry thereof, be described and set forth in the words by which they are described to be free in the Act.

(2.) If the goods do not answer such description, the collector or other proper officer may seize the same as forfeited, or, if the collector deems it expedient, he may detain the goods and report

the case for the action of the Commissioner of Customs and the decision of the Minister as provided in this Act. R.S., c. 32,

s. 161.

Goods Landed or Sold for Repairs to Vessels.

122.-(1.) If any vessel which has received damage puts into a port in Canada to which she is not bound, having dutiable goods on board which it is necessary to land for the purpose of repairing the vessel in order to enable her to proceed on her voyage, the collector, upon application of the master or agent, may permit such goods to be unladen and deposited in a warehouse in the custody of the collector, and the collector shall cause to be taken an exact account of the packages and contents.

(2.) Entry of the goods shall then be made by the master or agent, as herein before directed, and they shall remain in custody of the collector until the vessel is ready for sea, when, upon payment of storage and the reasonable charges of unlading and storing, the collector shall deliver up the same to the master or agent to be exported or carried coastwise, as the case may be, under the same security and regulations as if such goods had been imported in the usual manner, and without payment of duty. R.S., c. 32, s. 162.

123. No person shall be entitled to the benefit of the next preceding section who has sold any of such goods, except such as it has been necessary to sell to defray the expense of repairs and charges of the vessel, or such as have been authorised by the collector to be sold. R.S., c. 32, s. 163.

124. If such goods are sold for payment of repairs and charges they shall be subject to duty, and shall be warehoused, or the duties thereon paid by the purchaser. R.S., c. 32,

s. 163.

Landing of Goods before Report.

125. Fresh fish, coin, or bullion may be landed without entry or warrant, as may also goods in any stranded or wrecked vessel, provided they are duly reported and entered as soon as possible after being safely deposited on shore, and that the landing is in presence of an officer of the Customs or receiver of wreck, or other person authorized to act as such receiver under Part X of the Canada Shipping Act. R.S., c. 32 s. 164.

126. If a vessel which has live-stock or perishable articles on board arrives after business hours, the collector or any officer at the port may permit the master to unload the same before report; but report shall in such case be made as soon as possible after the next opening of the custom-house. R.S., c. 32, s. 165.

Importation of Fire-arms and Munitions of War.

127. Fire-arms and munitions of war shall not be imported except from the United Kingdom of Great Britain and Ireland,

unless upon application to and permission given by the Minister. R.S., c. 32, s. 171.

Importation of Medicinal Preparations.

128. All medicinal preparations, whether chemical or other, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared, and the word "alcoholic," if they contain alcohol, or "non-alcoholic," if they do not contain alcohol, permanently and legibly affixed to each parcel by stamp, label, or otherwise. 60-61 Vict., c. 16, s. 12.

Refund of Duty.

129.—(1.) No refund of duty paid shall be allowed because of any alleged inferiority, or deficiency in quantity of goods imported and entered, and which have passed into the custody of the importer under permit of the collector, or because of the omission in the invoice of any trade discount, or other matter or thing which might have the effect of reducing the quantity or value of such goods for duty, unless the same has been reported to the collector within fourteen days of the date of entry or delivery or landing, and the said goods have been examined by the said collector or by an appraiser or other proper officer of Customs, and the proper rate or amount of reduction certified by him after such examination; and, if such collector or proper officer reports that the goods in question cannot be identified as those named in the invoice and entry in question, no refund of the duty or any part thereof shall be allowed.

(2.) All applications for refund of duty in such cases shall be submitted with the evidence and all particulars for the decision of the Minister, who may order payment on finding the evidence sufficient and satisfactory. R.S., c. 32, s. 63; 62–63 Vict., c. 22, s. 1; 3 Edw. VII, c. 14, s. 13.

130. Although any duty of Customs has been overpaid, or although, after any duty of Customs has been charged and paid, it appears or is judicially established that the same was charged under an erroneous construction of the law, no such overcharge shall be returned after the expiration of three years from the date of such payment, unless application for payment has been previously made. R.S., c. 32, s. 168.

131.-(1.) No refund of duty shall be allowed after the lapse of fourteen days from the time of entry for any alleged misdescription of goods by the importer.

(2.) If any error of description is discovered by the importer while unpacking his goods, he shall immediately and without further interference with the goods report the facts to the collector in order that the same be verified. R.S., c. 32, s. 169.

Agents.

132. Any act or thing done or performed by a duly authorized agent shall be binding upon the person by or on behalf of whom the same has been done or performed as fully as if the act or thing had been done or performed by the principal; but, whenever any person makes application to an officer of the Customs to transact any business on behalf of any other person, such officer may require the person so applying to produce a written authority from the person on whose behalf the application is made, and in default of the production of such authority may refuse to transact such business. R.S., c. 32, s. 157.

133.-(1.) Any attorney or agent duly thereunto authorized by a written instrument, which he shall deliver to and leave with the collector, may, in his said quality, validly make any entry, or execute any bond or other instrument required by this Act, and shall thereby bind his principal as effectually as if such principal had himself made such entry or executed such bond or other iustrument, and may take the oath by this Act required by a consignee or agent if he is cognizant of the facts therein averred.

(2.) Any instrument appointing such attorney or agent shall be valid if it is in the form prescribed by the Minister. R.S., c. 32, s. 158.

134.—(1.) Any partner in or attorney or agent of an unincorporated company, association, or co-partnership of persons may, under the name and style usually taken by such company, association, or co-partnership, make any entry or execute any bond or other instrument required by this Act, without mentioning the name or names of any of the members of the company or association, or co-partnership, and such entry, bond, or instrument shall bind them as fully and effectually, and shall have the same effect in all respects as if the name of every such member or partner had been therein mentioned and he had signed the same; and, if it is a bond or other instrument under seal, as if he had thereunto affixed his seal and had delivered the same as his act and deed; and the seal thereunto affixed shall be held to be the seal of each and every such member or partner, as aforesaid.

(2.) The person who, under this section, makes any entry or executes any bond or instrument on behalf of any company, association, or co-partnership shall, under the name and style usually taken by such company, association, or co-partnership, write his own name with the word "by" or the words "by their attorney," or words to the like effect, as the case may be, thereunto prefixed.

(3.) The provisions of this section shall apply to any instrument by which any company, association, or co-partnership of persons appoints an attorney or agent to act for them under the last preceding section. R.S., c. 32, s. 159.

Oaths.

135.—(1.) Whenever the person required to take any oath under any Act or regulation relating to the Customs is one of the persons entitled by law to take a solemn affirmation instead of an oath in civil cases, such person may, instead of the oath so required, make a solemn affirmation to the same effect.

(2.) Every person before whom any oath is, by any such Act or regulation required, or allowed to be taken, or solemn affirmation to be made, shall have full power to administer the same. R.S., c. 32, s. 151.

136.-(1.) Every oath required under the provisions of this Act connected with the entry of goods may be made in Canada before the collector, sub-collector, surveyor, or chief clerk at the port where the goods are entered, or, if the person making such oath is not resident there, then before the collector or proper officer of some other port.

(2.) When such oath is required to be made out of the limits of Canada, it may be made at any place within the United Kingdom, or at any place in His Majesty's possessions abroad, before the collector, or before the Mayor or other chief municipal officer of the place where the goods are shipped, or before a notary public, and, at any other place, before a British Consul, or if there is no British Consul, then before a foreign Consul at such place. R.S., c. 32, s. 152.

137.-(1.) The Commissioner of Customs or other person acting as deputy head of the department, and all officers holding, under Order in Council, the rank of chief clerk of the inside service in the said department, and all duly appointed inspectors of Customs ports, shall, by virtue of their office, have full authority to administer all oaths and receive all affirmations and declarations required or authorized by this Act, and also to administer all oaths of allegiance and of office required by the Civil Service Act to be taken by Customs officers.

(2.) The Governor in Council may, from time to time, by regulation appoint or designate such other and additional persons, officers, or functionaries as he sees fit, by name, or by their name of office, in Canada or out of Canada, as those before whom such oaths may be validly taken. 51 Vict., c. 14, s. 33.

138. Every officer of Customs, and every person acting as such officer under the directions of the Minister, may administer any oath prescribed to be taken in respect of any matter within the scope of the official duties assigned to such officer. 3 Edw. VII, c. 14, s. 17.

Bonds, Securities, &c.

139.—(1.) All bonds and securities, of what kind and nature soever, authorized to be taken by any law relating to Customs,