ANNO DECIMO NONO VICTORIE REGINE. 1856. D. DALY, Lt. Governor. At the General Assembly of Her Majesty's Island of PRINCE EDWARD, begun and holden at CHARLOTTETOWN, the fourteenth day of February, Anno Domini 1856, in the nineteenth year of the reign of our Sovereign Lady VICTORIA, by the Grace of God, of the United Kingdom of Great Britain and Ireland, Queen, Defender of the Faith: Being the second session of the twentieth General Assembly Speaker of H. convened in the said Island. President of E. THORNTON, of Assembly. CAP. I. An Act for raising a revenue, and to consolidate and amend Continued from the several Acts therein mentioned. ᏴᎬ [Passed April 14, 1856.] year to year by the several revenue Acts, and now by 25 Vic. E it enacted by the Lieutenant Governor, Council and c. 7. of Acts of the General Assembly, that is to say: 3, The Act of the twenty-fifth year of the reign of George the Repeals 25 G. Third, chapter four, intituled "An Act to amend, render 3. c. 4; more effectual, and reduce into one Act the several laws made by the General Assembly of this Island, relative to the duties 52 G. 3, c. 4; of impost on wines, rum, brandy, and other spirituous liquors, and for allowing a drawback on all wines, rum, brandy and other distilled spirituous liquors, exported from this Island;" 35 G. 3, c. 10; the Act of the thirty-fifth year of the reign of George the Third, chapter ten, intituled "An Act for raising a duty on wine, rum, and other distilled spirituous liquors, and for imposing a duty on porter, ale, and strong beer;" the Act of the fifty-second year of the reign of George the Third, chapter four, intituled "An Act to alter and amend two several Acts of the General Assembly of this Island, videlicet, an Act intituled An Act to amend, render more effectual, and reduce into one Act the several laws made by the General Assembly of this Island, relative to the duties of impost on wines, rum, brandy, and other distilled spirituous liquors, and for allowing a drawback on all wines, rum, brandy and other distilled spirituous liquors exported from this Island;' and an Act intituled An Act for raising a duty on wine, rum, and other distilled spirituous liquors, and for imposing a duty on porter, ale, and strong beer; the Act of the fourth year of the 4 W. 4, c. 14; reign of William the Fourth, chapter fourteen, intituled "An Act authorizing Collectors of Impost to appoint deputies;" the Act of the twelfth year of her present Majesty's reign, chapter ten, intituled "An Act for raising a revenue;" the Act of the fourteenth year of her present Majesty's reign, chapter eight, intituled "An Act for the better prevention of smuggling, "shall be, and the same are hereby severally and respectively repealed: provided always, that nothing herein contained shall be construed to annul, make void, or in any way to affect any proceedings, matters or things, or any security or securities for duties done, performed, taken or entered into under and by virtue of the said several herein before recited Acts. 12 Vic. c. 10; 14 Vic. c. 8. into this Island nuance of the thereto. V. The following articles, being the growth and produce Certain articles of the United States of America, mentioned and enumerated to be admitted in the Act made and passed in the eighteenth year of her free of duty du- present Majesty's reign, intituled "An Act to authorize free ring the conti- trade with the United States of America," to wit: Grain, treaty relating flour and breadstuffs of all kinds; fresh, smoked and salted meats; cotton wool; seeds and vegetables; undried fruits; dried fruits; fish of all kinds, products of fish, and all other creatures living in the water; poultry; eggs; hides; furs, skins or tails, undressed; stone or marble, in its crude or unwrought state; slate; butter; cheese; tallow; lard; horns; manures; ores of metals of all kinds; coal; pitch; tar; turpentine; ashes; timber and lumber of all kinds, round, hewed, and sawed, unmanufactured in whole or in part; firewood; plants, shrubs and trees; pelts; wool; fish; oil; rice; broom corn and bark; gypsum, ground or unground; hewn or wrought or unwrought burr or grindstones; dye stuffs; flax; hemp and tow, unmanufactured; tobacco, unmanufactured; rags; shall be introduced into this Island free of duty, so long as the treaty between Great Britain and the United States of America, in the said recited Act mentioned, shall remain in force. VI. On the reimportation of any sails, rigging, blocks, cables or anchors, which may have been used in taking vessels to market, the person reimporting the same shall make oath before a Collector of impost, that such articles are the identical sails, rigging, blocks, cables or anchors, as were so previously exported in any such vessel, in manner aforesaid. VII. Any ordnance or commissariat stores, or war munitions of any kind whatsoever, or military baggage or clothing, brought into this Island for the use of Her Majesty's army, navy or militia, by any commissary or other person in Her Majesty's service, shall be exempt from the duties imposed by this Act. VIII. The several articles hereinafter enumerated, being the growth or production of Canada, Nova Scotia, New Brunswick or Newfoundland, shall be exempted from the duty hereby imposed upon them, and shall be admitted into this Island free of duty, when imported direct from the said provinces, or either of them; provided the same shall not pass through or be imported from any country not reciprocating with this Island, as long as the said articles are admitted into Canada, Nova Scotia, New Brunswick, and Newfoundland, or either of them, free of duty, namely: grain and breadstuffs of all kinds; vegetables; fruits; seeds; hay and straw; animals; salted and fresh meats; butter; cheese; lard; tallow; hides; horns; wool; fish; undressed skins and furs of all kinds; ores of all kinds; iron, in pig and blooms; copper; lead, in pigs; grindstones and all kinds of stones; earth; coal; lime; ochres; gypsum, ground and unground; rock salt; wood, timber and lumber of all kinds; firewood; ashes; fish oil, namely, train oil, spermaceti oil, head matter and blubber; fins and skins, the produce of fish or creatures living in the water; poultry; eggs; pitch; tar; turpentine; rice; broom corn and bark; dye stuffs; flax; hemp and tow unmanufactured; unmanufactured tobacco; rags; and cotton wool. IX. If the importer of any dutiable article, at any port or place in this Island, shall be the Collector of excise or Controller of customs and navigation laws, at such port or place, then he shall take the affidavits and make the entries by this Act required to be taken and made by any importer, before a Justice of the Peace, residing nearest to his office; and the said Justice is hereby empowered and required to administer the same; and such Justice shall, if necessary, take from such Collector the bond and warrant of attorney by law Penalty on master for neg required to be given by importers; and such Collector shall enter into, and the Justice shall sign the same, and do all other acts and things by law required for securing the said duties. XI. If the master of any ship or vessel shall neglect or refuse to make any report or entry, by this Act directed, or lecting to make shall make a false report, such master shall be liable to, and shall forfeit and pay for every such offence a fine not exceeding one hundred pounds. report, &c. After entry, or time for making on wines, &c., on board vessels same expired, not duly entered, to be forfeited, &c. No post entry to be made, but by the master. Upon information, officers to search for and seize wine, &c., remaining on board vessel ed. XII. If any wine, rum, brandy, gin, or other distilled spirituous liquors, goods, wares or merchandise, of any kind or description, not being duly entered, be found on board any such ship or vessel, after such entry made, or after the time for making such entry has expired, the same is hereby declared forfeited and lost, and shall or may be seized by any Collector of impost, landwaiter, guager or revenue officer, as forfeited property. XIII. No post entry of any wine, rum, brandy, or other distilled spirituous liquors, molasses, tea, sugar, tobacco, or goods, wares or merchandise of any kind or description whatsoever, shall be permitted to be made by any person whomsoever, except by the master of any ship or vessel, and that within twenty-four hours after the same shall have arrived. XIV. Upon information given to any Collector of impost, or any revenue officer, that any wine, gin, brandy, rum, or other distilled spirituous liquors, or other goods, wares, or merchandise of any kind whatever, do still remain on board any ship or vessel (the same not having been duly entered), not duly enter- it shall and may be lawful for any such Collector of impost or other revenue officers to enter on board any such ship or vessel, and there to search for and seize, as forfeited, all such wine, gin, brandy, rum or other distilled spirituous liquors, or other goods, wares or merchandise, of any kind whatsoever, so remaining on board such vessel, and not being duly entered as aforesaid. All wine, &c. landed after entry, and not contained in master's report, to be forfeited, &c.; XV. If any wine, gin, brandy, rum, or other distilled spirituous liquors, goods, wares, or merchandise, of any kind whatsoever, shall be landed from on board any ship or vessel, after report shall have been made other than such as shall have been specified and contained in such report or manifest, so as aforesaid directed by this Act to be made, then and in such case, all such wine, gin, brandy, rum, or other distilled spirituous liquors, molasses, tea, sugar, tobacco, goods, wares, or merchandise, or the value thereof, (the same to be estimated at the highest price such commodities shall respectively then bear), shall be, and the same are hereby declared forfeit ed, and shall and may be seized by any Collector of impost or other revenue officer; and if such wine, gin, brandy, rum or and if concealother distilled spirituous liquors, tea, sugar, tobacco, molasses, ed or destroyed goods, wares or merchandise, shall be concealed, or stove, or or receiver to otherwise destroyed, so as that seizure cannot be made of the pay the value. same, then the master of such ship or vessel, or the owner or owners thereof, or any person receiving such articles, shall, on being duly convicted thereof, pay the value thereof, according to the aforesaid estimate. sel for certain XVI. If any wine, gin, brandy, rum, or other distilled Penalty on spirituous liquors, tea, sugar, molasses, tobacco, or other master of vesgoods, wares or merchandise, shall be found on board any ship offences against or vessel, and which shall not have been duly entered, or which this Act. shall be proved to have been landed, sold, delivered, bartered or exchanged, contrary to the true intent and meaning of this Act, or if any master of any ship or vessel shall refuse or neglect to conform strictly to the directions and provisions of this Act, he shall, on conviction thereof, in either of such cases, on the oath of one credible witness, forfeit and pay a fine not exceeding one hundred pounds. cles landed con XVII. If any wine, gin, brandy, rum, or other distilled Dutiable artispirituous liquors, tea, sugar, molasses, tobacco, or any goods, trary to law, to wares or merchandise, of any kind whatever, shall be landed be forfeited. from on board any ship or vessel contrary to the provisions of this Act, and found in the custody, possession, care or keeping of any person or persons whatsoever, on shore (not having a permit therefor), the same shall be forfeited, and the person or persons, with whom the same shall be found, shall forfeit the sum of fifty pounds, unless such person shall prove the same to have been legally entered and landed. XVIII. If any person or persons shall knowingly be aiding and assisting in the clandestine landing or concealing any wine, gin, brandy, rum, or other distilled spirituous liquors, tea, sugar, molasses, tobacco, or other goods, wares, or merchandise, of any kind whatsoever, in order to avoid the payment of the du ties to which the same are made liable by this Act, he, she or they shall, upon conviction thereof, on the oath of one credible witness, forfeit and pay the sum of fifty pounds, or suffer six months' imprisonment. XIX. No wine, gin, brandy, rum, or other distilled spirituous liquors, tea, sugar, molasses, tobacco, or other goods, wares or merchandise of any kind, liable to duty, shall be landed or delivered from on board any ship or vessel, or afterwards but into any warehouse or other place (except in the day time, that is to say, after sunrise and before sunset of the same day), unless the same be done in the presence and with the consent of the Collector of impost or other officer of revenue, on pain Persons condestinely landing same, to forfeit £50, &c. cerned in clan Dutiable arti cles not to be landed, except in the day time. |