and that all bonds which shall have been given by any such officers and their respec- Bonds to re tive sureties for good conduct or otherwise, shall remain in full force and effect.

Goods not to cept after due entry.

be unladen ex

And at the places appoint

VIII. And be it enacted, That no goods shall be unladen from any vessel arriving from any place out of this Province, until due entry shall have been made of such goods, and warrant granted for the unlading of the same ; and that no goods shall be so unladen, (unless for the purpose of lightening any ship or vessel in crossing over any shoal, or bar, or sand-bank,) except at some place at which an officer of the Cus- ed for the purtoms is appointed to attend the unlading of goods, or at some place for which a suf- pose. ferance shall be granted by the Collector or other proper officer, for unlading of such goods; Provided always, that all goods unladen, contrary to the regulations of this Act, Forfeiture for shall be forfeited.

Exception.

contravention.

only goods

At what places may beim ported. Forfeiture of goods carried importation by moved, &c. Vessel forfeit

past the Cus

ed in certain

cases.

IX. And be it enacted, 'That it shall not be lawful to bring or import any goods into this Province, whether by sea, land, coastwise or by inland navigation, and whether any duty be or be not payable on such goods, except into some port or place of entry at which a Custom House now is or hereafter may be lawfully established; and if any goods shall be brought or imported into this Province at any other place, or being brought into such port or place of entry by land or inland navigation, shall be carried tom House, on 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 officer of the Customs at such port or place, before the same shall have been examined by the proper officer, and all duties thereon paid and a permit given accordingly, 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 may be seized, and the master or person in charge thereof shall incur a penalty of two hundred pounds, and And may be the vessel may be detained until such penalty be paid or security given for the payment thereof; and unless payment be made or satisfactory security be given, within thirty days, such vessel may, at the expiration thereof, be sold for the said penalty; and in any case of importation by land, such goods shall be forfeited, together with the carriage and all the harness and tackle thereof, in or by which such goods shall have been so imported or removed, and the horses or other cattle employed in drawing such carriage, or in importing or removing such goods: Provided always, that it shall be lawful for the Governor in Council, by regulation from time to time to appoint, alter, increase, or diminish the number, position or limits of the ports and places of entry for the purposes of this Act.

detained.

And carriages in case of imland.

portation by

Proviso: Govcil to appoint

ernor in Coun

places of entry and after the same.

X. And be it enacted, That the master of every vessel arriving from sea or coastwise in any port in this Province, whether laden or in ballast, shall come directly, and before bulk be broken, to the Custom House for the port or place of entry where he arrives, vessel arriving and there make a report in writing to the Collector or other proper officer, of the arrival coastwise. and voyage of such vessel, stating her name, country, and tonnage, and if British, the Contents of port of registry, the name and country of the master, the country of the owners, the such Report. number of the crew, and how many are of the country of such vessel, and whether she be 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 where and to whom consigned, and where any, and what goods, if any, have been unladen during the voyage, as far as any of such particulars can be known to him; and the Master shall further answer all such questions concerning the vessel and cargo, and the crew, and the voyage, as shall be demanded of him by such officer; and if any goods be unladen from any vessel Penalty for

Goods not re-
ported to be
forfeited.
Governor in
Council may
declare
what shall
be a coasting
voyage.

What shall be deemed inland

navigation. Governor in Council may relieve coast

ers.

Proviso as to lightening vessels.

Report to be made on importation by

before such report be made, or if the master fail to make such report, or make an untrue report, or do not truly answer the questions demanded of him, he shall forfeit the sum of one hundred pounds; and if any goods be not reported, such goods shall be forfeited, unless it shall appear that there was no fraudulent intention, in which case the Master shall be allowed to amend his report: Provided always, that the Governor in Council may by regulation declare any trade or voyage on the rivers, lakes or waters, within or adjacent to this Province, whether to or from any place within or without this Province, to be a coasting trade or a coasting voyage within the meaning of this Act, whether such rivers, lakes or waters, be or be not, geographically or for the purposes of other Acts or laws, inland waters; and all carrying by water which shall not be a carrying by sea, or coastwise, shall be deemed to be a carrying by inland navigation; and the Governor in Council may also from time to time, with regard to any such coasting trade, dispense with such of the requirements of this section as he may deem it expedient or unnecessary to enforce: Provided always, that the necessary discharging of any goods for the purpose of lightening the vessel in order to pass any shoal, or otherwise for the safety of such vessel, shall not be deemed an unlawful landing or breaking of bulk, under this section.

XI. And be it enacted, That the master or person in charge of every vessel or carriage arriving by land or inland navigation, in any port or place of entry in this Province, land or inland from any place beyond the limits of this Province, and having any goods therein,

navigation. Contents of such Report.

(whether any duty be 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 be liable to duty, and any person whatsoever so arriving and having with him or in his charge or custody any goods, shall come directly and before any such goods shall be unladen or put out of his custody, to the Custom House for such port or place of entry, and make a report in writing (in such form as may be appointed for that purpose by competent authority) to the Collector or other proper officer, of the arrival of such vessel, carriage, or goods, stating in such report the marks, and numbers of every package and parcel of goods in such vessel or carriage, or in the charge and custody of such person, from what place the same are respectively brought, and to what place and to whom consigned or belonging, as far as such particulars shall be known to him, and shall then and there produce such goods to the Collector or other proper officer, and shall declare that no goods have been unladen from such vessel or carriage or have been put out of his possession, between the time of his coming within the limits of this Province and of his making such report and declaration, and shall further answer all such questions concerning such vessel, goods unladen, carriage, or goods, as shall be demanded of him by such Collector or officer; and if

Forfeiture of

&c. without being so reported, penalty for untrue report, &c.

Within what time entries shall be made

by sea or from of the Province.

any goods be unladen from such vessel or carriage, or put out of the custody of such master or person, before such report shall be made, or if such master or person fail to make such report or to produce such goods, or shall make an untrue report, or shall not truly answer the questions demanded of him, he shall for each or any such offence forfeit the sum of one hundred pounds, and if any such goods be not so reported and produced, or if the marks and numbers of any package do not agree with the report made, such goods or package shall be forfeited.

XII. And be it enacted, That every importer of any goods by sea or from any place without this Province shall, within five days after the arrival of the importing vessel make due entry inwards of such goods, and land the same ; and every importer of any goods imported by inland navigation in a decked vessel of one hundred tons burthen or

inwards or

by

Duties to be less the goods

paid down un

are ware

more shall within two days of the arrival of the importing vessel make due entry inwards By inland naof such goods, and land the same, and every importer of any goods imported by inland nation land decked navigation in any undecked vessel or in any vessel of less than one hundred tons bur- vessels. In undecked then, or by land, shall within twenty-four hours after the importation of such goods, vessels. make due entry inwards of such goods, and produce the same to the proper officer : And the person entering any goods, whether inwards or outwards, shall deliver to the Bill of entry Collector or other proper officer, a Bill of the entry thereof, in such form as shall be outwards. appointed by competent authority, fairly written or printed, or partly written or partly printed, and in duplicate, containing the name of the importer or exporter, and if im- Duplicates. ported or exported by water, the name of the vessel, and of the master, and of the Particulars place to or from which bound, and of the place within the port where the goods are to required. be unladen or laden, and the description of the goods, and the marks and numbers and contents of the packages, and the place from or to which the goods are imported or exported or carried, and stating whether such place be within or without the limits of this Province; And, unless the goods are to be warehoused in the manner by this Act provided, such person shall at the same time pay down all duties due upon all goods entered inwards; and the Collector, or other proper officer, shall immediately thereupon grant his warrant for the unlading or lading of such goods, and grant a permit for the conveyance of the same further into the Province, if so required by the importer; And in default of such entry and landing, or production of such goods, or payment of duty, it shall be lawful for the Officers of Customs to convey such goods to the Customs' Warehouse; and if such goods be not duly entered and the duties due thereon paid within three months from the date of such warehousing, together with all charges of removal and warehouse rent, the same shall be sold by public auction to the highest bidder, and the proceeds thereof shall be applied first to the payment of duties and charges, and the overplus, if any, after discharging the vessel's lien, shall be paid to the owner of the goods or to his lawful agent; Provided always, that if any goods be brought in any decked vessel, from any place out of this Province to any port of entry therein, and not landed, but it be intended to convey such goods to some other port in this Province in the same vessel, there to be landed, then the duty shall not be paid nor the entry com-estates. pleted at the first port, but at the port where the goods shall be landed, and to which they shall be conveyed accordingly, under such regulations and with such security or precautions for compliance with the requirements of this Act, as the Governor in Council shall from time to time appoint.

XIII. And be it enacted, That if the importer of any goods whereon a duty ad valorem is imposed, or the person authorized to make the declaration required with regard to such goods, shall make and subscribe a declaration before the Collector or other proper officer, that he cannot, for want of full information, make perfect entry thereof, it shall be lawful for such Collector or officer to cause such goods, to be landed on a Bill of Sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined by such person, and at his expense, in the presence of the Collector or principal officer, or of such other officer of the Customs as shall be appointed by the said Collector or other proper officer, and to be delivered to such person on his depositing in the hands of the Collector or officer, such sum of money as shall, in the judgment of the Collector or officer, be fully sufficient to pay the duties thereon, and engaging to make perfect entry thereof, within a time to be appointed by such Collector or officer; and in the event of any such importer not completing a perfect entry within the time so appointed, the money so deposited shall be taken and held

housed. Warrant for

Permit if re

may be taken

unlading.
qurmit.
For want of
entry goods
to the ware-
house; and
be not paid
tain time.
Proviso as to
goods not in-
landed at the
where the
entry shall be

sold duties

within a cer

tended to be

first port

completed.

Entry inwards how and in

by bill of sight,

what cases made.

Deposit of duty. Provision if perfect entry be not made as stipulated,

1

Written authority of any agent may be required.

to be the duty accruing on such goods, and shall be dealt with and accounted for accordingly.

XIV. And be it enacted, That whenever any person shall make any application to any officer of the Customs to transact any business on behalf of any other person, it shall be lawful for such officer to require of the person so applying to produce a written authority from the person on whose behalf such application shall be made, and in default of the production of such authority, to refuse to transact such business; and any act or the agent shall thing done or performed by such agent, shall be binding upon the person by or on behalf of whom the same shall be done or performed, to all intents and purposes, as fully as if such act or thing had been done or performed by such principal.

The acts of

bind principal.

Value for ad valorem duties how ascertained.

Declaration of
Importer or his

clerk, &c.

Invoice to be produced.

Form.

XV. And be it enacted, That in all cases where the duties imposed upon goods imported into this Province are charged not according to the weight, tale, guage, or measure, but according to the value thereof, such value shall be the invoice value of the goods at the place whence the same were imported with the addition of ten pounds per centum thereon; and the importer or his known agent or clerk shall in the bill of entry thereof state the value for duty of such goods respectively calculated as aforesaid, and shall immediately produce to the Collector or other proper officer of the Customs the original invoice (if any there be) of such goods, in order to prove the value of such goods; and shall make and subscribe a declaration in the following form :

" I, A. B. of

do declare that the invoice (or invoices) now produced " by me is (or are) just and true, and that it contains (or they contain) the exact parti"culars and true prices of the articles subject to ad valorem duty and mentioned in the " annexed Bill of Entry, and that I am the importer (or the agent or clerk of C. D. the

" importer) thereof.

"Witness my hand the

"The above declaration signed at

this

" day of

in my presence.

E. F., Collector,

be written or printed, and signed.

Proviso: goods supposed to be

(or other proper officer.")

Declaration to Which declaration shall be written or printed, or partly printed and partly written, on the Bill of Entry of such articles, and shall be subscribed with the hand of the importer thereof or his known agent or clerk in the presence of the Collector or other proper officer of the Customs at the port or place of entry, and the cost so declared shall, if not disputed by him with the addition of ten per centum as aforesaid, be the value for duty: Provided always, that if it shall appear to the Collector or other proper officer, that such articles have been invoiced below the real and true value thereof, at the place whence the same were imported, or if there be no invoice, the articles may in such case be examined by two competent persons, to be nominated and appointed from time to time by the Governor in Council, to act whenever need shall be, as such examiners at the port or place; and such persons shall declare on oath before the Collector or other proper officer, what is the true and real value of such articles at the place whence the same were imported, and the value so declared on the oath of such persons with the addition of ten per centum thereon, shall be deemed to be the true and real value of such articles for duty and according to which the duties imposed thereon, shall be charged and paid.

that goods are

XVI. And be it enacted, That it shall be lawful for the Collector or proper officer Collector may require further of Customs to require from the importer (or from his agent) of any goods charged with proof to his duty, or conditionally exempted from duty, or exempt therefrom under this Act, before satisfaction admitting the said goods to entry, such further proof as he may deem necessary, by properly enoath or declaration, production of invoice or invoices, or bills of lading or otherwise, that such goods are properly described and rated for duty or come properly within the meaning of such exemptions.

XVII. And be it enacted, That any package of which the importer or his agent shall declare the contents to be unknown to him, may be opened and examined by the Collector or other proper Officer in the presence of such importer or agent and at the expence of the importer, who shall also bear the expense of re-packing.

tered, &c.

Packages of

which the contents are un

known may be

opened.

entry

XVIII. And be it enacted, That no entry nor any warrant for the landing of any Goods not corgoods or for the taking of any goods out of any warehouse (as hereinafter provided, responding shall be deemed valid, unless the particulars of the goods and packages in such entry to be forfeited. or warrant shall correspond with the particulars of the goods and packages purporting to be the same in the report of the vessel, or other report, (where any is required,) by which the importation or entry thereof is authorized, nor unless the goods shall have been properly described in such entry by the denominations, and with the characters and circumstances according to which such goods are charged with duty, or 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 or place of entry, by virtue of any entry or warrant not corresponding or agreeing in all such respects, or not properly describing the same, shall be deemed to be goods landed or taken without due entry thereof, and shall be forfeited; and it shall be lawful for the Collector or proper Suspected officer, after the entry of any goods, on suspicion of fraud, to open and examine any be opened. package of such goods, in presence of two or more credible witnesses, and if upon Conditions. examination the same should be found to agree with the entries, they shall be repacked by such Collector or proper officer, at the public cost, but otherwise they shall be

forfeited.

packages may

water

XIX. And be it enacted, That if any goods imported by water on which duties are Abatement on made payable by this Act, shall receive any damage by water or otherwise during the goods imported course of the voyage, after such goods shall have been laden or shipped, and before damaged. the same shall be unshipped or discharged from the vessel in which they shall be imported into this Province, or from any vessel or craft into which the said goods may have been transhipped for the purpose of being conveyed to the port of destination, so that the owner or owners thereof shall be prejudiced in the sale of such goods, the Collector or proper officer of the Customs at the place where the same shall be landed, shall have power to choose three disinterested merchants, experienced in the value of How ascer such goods, who, or any two of them, upon viewing the same, shall certify and declare, what damage such goods have received, or how much the same are lessened in their true value by such damage, in relation to the duties imposed on them, and thereupon such officer shall, and he is hereby authorized and required to make or repay a proportionate allowance to the importer, by way of abatement of the duties due or payable, or which shall have been actually paid upon the same; and the said merchants shall be allowed in remuneration for such valuation at the discretion of such officer, a sum of not less than ten shillings nor more than fifty shillings for each merchant, and such remuneration shall be paid by the owner or owners of such goods.

Remuneration

to be allowed to the Mer

chants ascer