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When this
Act shall

come into

force.

Proviso as to regulations.

Repeal of former Acts.

L. C. 4 G. 4. c. 14. Forfe.tures.

L. C. 9 G. 4. c 14 Collection of duties at Montreal.

L. C. 2 W. 4. c. 3.

The same.

L C. 6 W. 4. c. 24. Inland Ports.

c. 1, (2nd Sess.) Salt duties.

and for the Government of Canada, and it is hereby enacted by the authority of the same, That this Act shall come into full force and effect upon, from and after, and not before, such day as shall be appointed for that purpose in any Proclamation to be issued by the Governor in Council, proclaiming Her Majesty's assent to this Act, by and with the advice of Her Privy Council, and appointing the day upon, from and after which this Act shall come into full force and effect: Provided always, that such day shall not be before the fifth day of January, one thousand eight hundred and forty-eight, and that at any time after the issuing of such Proclamation, it shall be lawful for the Governor in Council to make and publish regulations for any purpose for which he may make regulations under this Act, but such regulations shall have no force or effect before the day upon which this Act shall come into full force and effect.

II. And be it enacted, That the several Acts relating to the Provincial Customs, hereinafter mentioned and referred to, that is to say: The Act of the Parliament of Lower Canada, passed in the fourth year of the Reign of His late Majesty King George the Fourth, and intituled, An Act to authorize the Governor, Lieutenant Governor, or person administering the Government of this Province, to restore goods and vessels seized to the proprietor or proprietors, on the terms and conditions therein mentioned;-and the Act of the said Parliament, passed in the ninth year of the same Reign, and intituled, An Act to authorize the collection of certain Duties at Montreal;-and the Act of the said Parliament, passed in the second year of the Reign of His late Majesty King William the Fourth, intituled, An Act to extend the provisions of a certain Act therein mentioned, and to authorize the collection of certain Duties at Montreal ;-and the Act of the said Parliament, passed in the sixth year of the same Reign, and intituled, An Act to regulate and establish the salaries of the Officers of the Customs at the Inland Ports in this Province, and for other purposes therein mentioned; and the Act of the Parliament of Upper Canada, passed in the fourth year of the Reign of His late Majesty King U.C 4G. 4. George the Fourth, and intituled, An Act further to regulate by Law the commercial intercourse of the Province of Upper Canada with the United States of America;—and the Act of the said Parliament, passed in the same year of the same Reign, intituled, U. C. 4. G. 4, An Act to repeal an Act passed in the forty first year of his late Majesty's Reign, intituled, An Act for granting to His Majesty, His Heirs and Successors, to and for the uses of this Province, the like Duties on goods and merchandize, brought into this Province from the United States of America, as are now paid on goods and merchandize imported from Great Britain and other places; and also an Act passed in the forty-third year of His late Majesty's Reign, intituled, An Act to explain and amend an Act passed in the forty-first year of His Majesty's Reign, intituled, An Act for granting to His Majesty, His Heirs and Successors, to and for the uses of this Province, the like Duties on goods and merchandize, brought into this Province from the United States of America, as are now paid on goods and merchandize imported from Great Britain and other places, and to provide more effectually for the collection and payment of Duties on goods and merchandize, coming from the United States of America into this Province, and also to establish a fund for the erection and repairing of Light-houses, and to make more effectual provisions for the due collection of Duties on goods imported into this Province ;and the Act of the said Parliament, passed in the same year of the same Reign, and intituled, An Act to compensate the services of the Commissioners of Customs;-and the Act of the said Parliament, passed in the second year of the Reign of His late Majesty King William the Fourth, intituled, An Act to remove doubts respecting the jurisdiction of Commissioners of Customs in this Province;—and the Act of the said Parliament,

c. 11.

(2nd Sess.) Duties.

U. C. 4 G. 4.
c. 12, (2nd
Sess.
Commission-

ers.

U. C. 2 W. 4, c. 3.

Commission

ers.

passed

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4. c 25.

9.

5 V. c. 6.

Canada, 4 and

Warehousing.

c. J.

passed in the seventh year of the same Reign, intituled, An Act to amend the Laws U.C.7 W. relating to the collection of Duties on Imports from the United States into this Province, Collection of and for other purposes there'n mentioned;-and the Act of the said Parliament, passed in duties, &c. the third year of the Reign of Her present Majesty, Queen Victoria, intituled, An Act U. c. 3. V. c. to regulate the time for making returns and payments by Collectors and other persons Collectors. receiving the Public Revenues of this Province, and for other purposes therein mentioned;and the Act of the Parliament of this Province, passed in the Session held in the fourth and fifth years of the Reign of Her present Majesty Queen Victoria, and intituled, An Act to exempt from duly all copies of the Holy Scriptures imported into this Province by Canada, 4 and sea; and the Act of the said Parliament, passed in the Session last aforesaid, and Holy Scripintituled, An Act to repeal certain Acts therein mentioned, and to consolidate the Laws tures duty on. relating to the Provincial Duties to be levied on goods, wares and merchandize, imported 5 v. c. 14. into this Province;-and the Act of the said Parliament, passed in the Session last Duties. aforesaid, and intituled, An Act to extend the benefit of the Warehousing System, estab- Canada, 4 and lished by a certain Act of the Imperial Parliament, passed in the Session held in the third 5V. c. 16. and fourth years of His late Majesty's Reign, to Duties imposed by Provincial Acts and the Act of the said Parliament, passed in the eighth year of Her Majesty's Reign, and intituled, An Act to continue for a limited time the Act for imposing Duties on Agri- Canada, 8 V. cultural Produce and Live Stock imported into this Province;-and the Act of the said Duties. Parliament, passed in the same year of Her Majesty's Reign, and intituled, An Act Canada, 8 V. for granting Provincial Duties of Customs--and the Act of the said Parliament, passed c.3. in the ninth year of Her Majesty's Reign, and intituled, An Act to alter and amend the Canada, 9 V. Laws imposing Provincial Duties of Customs;-and the Act of the said Parliament, c.1 passed in the same year of Her Majesty's Reign, and intituled, An Act for the further Canada, 9 V. prevention of smuggling ;-and so much of the Act of the Parliament of the United King- 31 dom of Great Britain and Ireland, passed in the Session held in the eighth and ninth Smuggling. years of Her Majesty's Reign, and intituled, An Act to regulate the Trade of British Possessions abroad, as imposes any Duties of Customs on any Goods, Wares and 8 and 9 V. c. Merchandize imported into this Province, shall be, and the same are hereby repealed, upon, from and after the day on which this Act shall come into full force and effect, except so far as the said Acts, or any of them, or anything therein contained, repeal Exception. any former Act or Acts, or any part thereof, (and all and every such said Act or Acts or the part thereof so repealed, shall remain and continue so repealed, to all intents and purposes whatsoever); and except so far as relates to any arrears of duties or draw- Exception. backs, which shall have become due and payable, or duties for which Bonds shall have been given, or any penalty or forfeiture which shall have been incurred, under the said Acts hereby repealed, or any of them, or to any offence which shall have been committed contrary to the said Acts or any of them.

Duties.

c.

Imperial Act.

93.

Repeal.

posed by this lieu of all

Act to be in

other duties of

Customs.

III. And be it enacted, That in lieu and instead of all other Duties of Customs Duties imwhether Imperial or Provincial, upon Goods, Wares and Merchandize imported into this Province, there shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, upon Goods, Wares and Merchandize imported into this Province, the several Duties of Customs respectively inserted, described and set forth in figures in the table to this Act annexed, and intituled, " Table of Duties of Customs Inwards,' and that the articles enumerated or mentioned in the table to this Act annexed and intituled, "Table of Exemptions," may be imported without payment of any duty under Exemptions. this Act: Provided always, that the Governor in Council may by any regulation, to be Proviso: from time to time made in that behalf, exempt from duty any article subjected in the Governor in

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first

Council may

exempt other unenumerated articles.

Proviso as to articles from other British

North Ameriwhich may be

can Colonies,

exempted on certain condi

tjous.

Currency,

Weights and

Measures,

Duties to be

proportionate

to quantity or

value.

Management

4 to apply to duties under

this Act.

Monies levied

first mentioned Table to an ad valorem duty as being unenumerated in the said Table; and from the day on which such regulation shall be therein appointed to take effect, (not being less than one month after the date thereof,) and while such regulation shall remain in force, such article shall be exempt from duty accordingly: Provided also, that if in any British North American Colony, all articles (except spirits or strong Waters) being the growth, produce or manufacture of this Province, shall be exempt from duty on importation into such Colony, then the Governor in Council may exempt from duty on importation into this Province, all articles (except spirits or strong waters) being the growth, produce or manufacture of such Colony and imported directly

therefrom.

IV. And be it enacted, That all sums of money granted or imposed by this Act either as duties, penalties or forfeitures, shall be Provincial Currency; and that all duties shall be paid and received under this Act, according to British Weights and Measures in use on the sixth day of July, one thousand eight hundred and twenty-five; and that in all cases wherein the same are imposed according to any specific quantity or any specific value, the same shall be deemed to apply in the same proportion to any greater or less quantity or value.

V. And be it enacted, That the duties imposed by this Act shall be held to be duties Act, 8 Vict, c. within the meaning of the Act passed in the eighth year of Her Majesty's Reign, and intituled, An Act to provide for the Management of the Customs and of matters relative to the collection of the Provincial Revenue, and shall, as shall all matters and things thereunto relating, be subject to the provisions of the said Act, and to the regulations and orders of the Governor in Council, made or to be made under the authority thereof, in so far as the same may not be inconsistent with this Act; and all monies arising from such duties or from any penalties hereby imposed, and belonging to Her Majesty, shall be paid over by the officer receiving the same to the Receiver General, and shall form part of the Consolidated Revenue Fund of this Province, and shall be accounted for to Her Majesty, through the Lords Commissioners of Her Majesty's Treasury for the time being, in such manner and form as Her Majesty shall direct.

under this Act, to form part of the Consolidated Revenue Fund.

Regulations

and orders not

inconsistent

with this Act

to remain in force.

No new ap

Officers to be required by reason of this Act.

Certain sala

VI. Provided always, and be it enacted, That all regulations and orders made by the Governor in Council, before this Act shall come into force and effect, under the authority of the said Act or of any other Act relating to the Customs, shall remain in force, and shall apply to the duties imposed by and things to be done under this Act, in so far as they may not be inconsistent with this Act, until revoked or altered by the Governor in Council, notwithstanding the repeal of any such Act as aforesaid.

VII. Provided also, and be it enacted, That neither the repeal of the Acts hereby pointments of repealed, nor anything in this Act contained, shall be construed to render necessary any new appointment of the several officers employed in the collection or management of, or in any matter relating to, the Provincial Customs, but such officers shall continne to act in their respective capacities under the provisions of this Act, and of the law, until removed, or permitted to resign, by competent authority,-nor shall anything herein contained be construed to affect the amount of the salary or allowances attached nor any provi- to any office connected with the management or collection of the Provincial Duties of Imperial Act, Customs during the time it shall be held by the present incumbent ; or to repeal or impose duties. affect any provisions of any Imperial Act, except such only as impose Duties of Customs;

ries and allow

ances not

affected, &c.

sions of any except such as

and

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

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 Customs is appointed to attend the unlading of goods, or at some place for which a sufferance 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, shall be forfeited.

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 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 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.

Goods not to cept after due

be unladen ex

entry.

And at the
ed for the pur-

places appoint.

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Exception.

Forfeiture for

contravention.

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Report to be master of a vessel arriving coastwise. Contents of

made by the

from sea or

such Report.

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, and there make a report in writing to the Collector or other proper officer, of the arrival and voyage of such vessel, stating her name, country, and tonnage, and if British, the port of registry, the name and country of the master, the country of the owners, the 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

contravention.

Goods not reported to be forfeited.

Governor in

Council may
declare
what shall
be a coasting
voyage.

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 What shall be other Acts or laws, inland waters; and all carrying by water which shall not be a carrying by sea, or coast wise, 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 lightening ves- 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.

deemed inland

navigation.

Governor in

Council may

relieve coast

ers.

Proviso as to

sels.

Report to be made on im portation by navigation.

Contents of such Report.

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, (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 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 alty for untrue 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.

Forfeiture of

&c. without being so reported, penreport, &c.

Within what time entries shall be made

by sea or from of the Province.

any place out

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

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