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LXXIV. And be it enacted, That any copy of an order of the Governor in Council Certain Comade in any special matter and not being a general regulation, certified as a true copy in Council to of such order by the Clerk of the Executive Council or his Deputy, shall be evidence be evidenco. of such order to all intents and purposes whatsoever.

LXXV. And be it enacted, That all bonds and securities, of what kind and nature By whom soever, authorized to be taken by virtue or under the authority of this or any Act re- taken to H. lating to Customs, Trade or Navigation, shall be taken by the Collector or principal M's. use. officer of the Customs at the place where the same is to be taken, and to and for the use and benefit of Her Majesty, Her Heirs and Successors; and such bonds shall be To be given taken before the delivery of any goods, wares, merchandize, vessel, carriage or vehicle, prior to the horses or cattle, of any kind or description whatsoever, and before the performance of of the goods. any act or matter with regard to which the taking of any such bond or bonds shall be required; and all such bonds and securities shall be, as nearly as practicable, uniform; Forms to be and printed or lithographed forms thereof kept in each and every office of Customs kept in all certhroughout the Province.

kept at Cus.

tho' wrongly

LXXVI. And be it enacted, That all forms and papers necessary for the transac- Blank forms tion of any business at the respective Custom Houses or places or ports of entry in this

of papers to be Province, shall henceforth be printed uniformly, and supplied by the proper officer to tom Houses. all such Collectors or other officers as may be in charge of any Custom House, and other officers of Customs at any port or place of entry within the Province, for the use of persons transacting Customs business thereat.

LXXVII. And be it enacted, That although any duty of Customs shall have been Duties overorerpaid, or although after any duty of Customs have been charged and paid, it shall paid not returappear or be judicially established that the same had been charged under an erroneous three years, construction of the law, it shall not be lawful to return any such overcharge after the paid. expiration of three years from the date of such payment.

LXXVIII. And be it enacted, That whenever on the levying of any duty, or for any time of imporother purpose, it shall become necessary to determine the precise time of the importa- tinean. tion or exportation of any goods, or of the arrival or departure of any vessel, such importation, if made by sea, coastwise, or by inland navigation in any decked vessel, shall be deemed to have been completed from the time the vessel in which such goods shall be imported, came within the limits of the port at which they ought to be reported, and if made by land, or by inland navigation in any undecked vessel, then from the time such goods were brought within the limits of this Province; And the exportation And of oxof any goods shall be deemed to have been completed from the time of the legal ship- portation. ment of such goods for exportation, after due entry outwards, in any decked vessel, or from the time the goods shall have been carried beyond the limits of the Province, if the exportation be by land or in any undecked vessel ; and the time of the arrival of And of arrival any vessel shall be deemed to be the time at which the report of such vessel shall be of vesselas or ought to have been made, and the time of the departure of any vessel to be the time of the last clearance of such vessel on the voyage for which she departed.

LXXIX. And in order to avoid the frequent use of numerous terms and expressions Interpretation in this Act and in other Acts relating to the Customs or to Trade or to Navigation, and to prevent misconstruction of the terms and expressions used therein ; Be it enacted,




Governor in






Her Majesty. That in this Act, or in any such Act as aforesaid, the words,“ Her Majesty,” or “the

* Crown,” shall be understood to mean Her Majesty, Her Heirs and Successors; the word “Governor” shall be understood to mean the Governor, Lieutenant Governor, or person administering the Government of this Province for the time then being; the words “Governor in Council” shall be understood to mean the Governor, Lieutenant Governor, or person administering the Government of this Province, acting by and with the advice and consent of the Executive Council thereof; the word “ Collector” shall be understood to mean the Collector of the Customs at the port or place intended in the sentence, or any person lawfully deputed or appointed to do the duty of Collector thereat; the word “Vessel” shall be understood to mean any ship, vessel, or boat of any kind whatever, whether propelled by steam or otherwise, and whether used as a sea-going vessel or on inland waters only, unless the context be manifestly such as to distinguish one kind or class of vessel from another; the word “ Master» shall be understood to be the person having or taking charge of any ship or vessel; the word “ Owner” shall be understood to mean the owners if there be more than one in any case; the word “Goods” shall be understood to mean goods, wares and merchandizė, or moveable effects of any kind, including carriages, horses, cattle and other antmals

, except where these latter are manifestly not intended to be included by the said word; Warehouse. the word “Warehouse” shall be understood to mean any place, whether house, shed,

yard, dock, pond, or other place, in which goods imported may be lodged, kept and Customs ware- secured without payment of duty; and the words “ Customs Warehouse” shall be un

derstood to mean any such place appointed or approved for the said purpose by comWords in the petent authority ; words importing the singular number or the masuline gender only, singular num. ber, &c. shall be understood to include more persons or things of the same kind than one, and

females as well as males, unless there be something in the context inconsistent with or General rule. repugnant to such construction; and generally all the terms and provisions of this Act

or of any such Act as aforesaid, shall receive such fair and liberal construction and interpretation as will best insure the protection of the Revenue and the attainment of the purpose for which such Act „shall have been passed according to its true intent;

meaning and spirit. Act may be LXXX. And be it enacted, That this Act may be altered, varied or repealed by altered during

any Act to be passed in the present session of the Provincial Parliament.


this session.






Duty Currency ANIMALS, viz:

£ s. Cows and Heifers, each ... 1 2 6 Calves, each...

0 5 0 Goats, each.....

0 2 6 Horses, Mares, Geldings, Colts, Fillies, Foals, each....

1 15 0 Kids, each

0 2 6 Lambs, each

0 1 0 Oxen, Bulls, Steers, each..

1 15 0 Pigs, (sucking) each....

0 0 6 Swine and Hogs, each..

0 5 0 Sheep, each.

0 2 0 CANDLES, Wax, the lb.

0 0 3 Sperm, the lb...

0 0 3 Tallow, the lb....

0 0 1 All other kinds

0 0 2 CHOCOLATE, the lb...

0 0 2 COCOA, the lb....

0 0 01 COFFEE, Green, the lb.......

0 0 11 Roasted, the lb....

0 0 2 Ground, the lb....

0 0 4 CORN BROOMS, the dozen.

0 1 3 FISH, Salted or Dried, per 112 lbs... 0 2 6 Pickled, the barrel..

0 5 0 FLOUR, the barrel of 196 lbs.

0 3 0 FRUIT, viz :- Almonds, the lb.

0 0 11 Apples, the bushel

0 0 6 Do. Dried, the bushel.

0 1 0 Currants, the lb...

0 0 1 Figs, the lb.....

0 0 1 Nuts of all kinds, the lb... 0 0 1 Peaches, the bushel...

0 1 0 Pears, the bushel..

0 1 0 Prunes, the lb....

0 0 11 Quinces, the bushel

0 1 0 Raisins Muscatel, Bloom and Bunch, in boxes, the lb.......

0 0 1 Do. otherwise, the lb.... 0 0 1 GLASS-Window and Common German

Sheet Glass, per box of 50 feet. 0 1 3 GRAIN viz : Barley, the quarter....

0 3 0 Buckwheat, Bere and Bigg, the quarter...

0 3 0 Maize or Indian Corn, the quarter, of 480 lbs.......

0 3 0 Oats, the quarter..

0 2 0 Rye, Beans and Peas

0 3 0 Meal of the above Graills, and of

Wheat not bolted, the 196 lbs.. 0 2 0 Bran or Shorts, the 112 lbs....... 0 0 3


Duty Currency

£ s. d. HOPS, the lb...

0 0 3 HONEY, the lb......

0 0 1 INDIA RUBBER Boots and Shoes, the pair

0 0 71 LEATHER, viz:

Goat Skins, tanned, tawed, or in

any way dressed, the dozen.... 0 5 0 Lamb or Sheep Skins, tanned,

tawed, or in any way dressed,
the dozen ..

0 2 6 Calf Skins, tanned, tawed, or in

any way dressed, the lb..... 0 0 4 Kip Skins, the lb.....

0 02 Harness Leather, the lb.

0 0 11 Upper Leather, the lb....

0 0 11 Sole Leather, the lb.....

0 0 2 Leather cut into shapes, the lb... 0 0 4 Patent or Glazed Leather, the lb.. 0 0 4

All Leather not above described.. 0 0 13 LEATHER MANUFACTURES, viz:

Women's Boots and Shoes, the

0 6 6 Girls' Boots and Shoes under seven

inches in length, the dozen, in-
cluding all kinds......

0 2 0 Children's Boots and Shoes over

three inches in length, the dozen. O 2 6 Infant Shoes under three inches in length, the dozen.....

0 1 6 Men's Boots, the pair..

0 2 0 Men's Shoes, the pair.

0 0 71 Boy's Boots under eight inches in length, the pair. ....

0 1 0 Boy's Shoes under eight inches in length, the pair...

0 0 4 LIQUIDS, not Spirituous, viz:

Ale and Beer in casks, per gallon. 0 0 4

Do. do. in bottles, per dozen. 0 1 3 Cider and Perry, the gallon...... 0 0 1 Vinegar, the gallon....

0 0 3 MACCARONI & VERMICELLI, the lb. 0 0 10 MOLASSES and TREACLE, the cwt.. 0 4 0 OILS, Olive in casks, the gallon...... 0 0 5

Do. in jars or bottles, the gallon 0 1 3 Lard, the gallon......

0 0 5 Linseed Oil, the gallon...

0 Sperm Oil, the gallon

0 0 6 Other Oils from creatures living in

0 0 1 PAPER,

0 21

the sea.


Duty Currency. PAPER, &c.

£ S. D. Coarse or Wrapping, the cwt.... 0 2 9 Printing, the cwt.

0 5 0 Writing, the cwt.

0 10 0 Drawing, the lb.

0 0 11 Music, the lb......

0 0 1 Marble or Glazed, the lb..... 0 0 11 Tiszue, the lb......

0 0 11 Pasteboard and Cards, the cwt...

0 4 0 Bristol or Drawing Cards the lb... 0 0 11 Milled or Trunkmakers' Boards, the cwt.....

0 3 0 PLAYING CARDS, the pack...

0 0 3 POTATOES, the bushel...

0 0 3 PROVISIONS, viz: Butter, the cwt......

0 7 6 Cheese, the cut.....

0 5 0 Bacon and Hams, the cwt...

0 6 0 Salted, the cwt....

0 6 0 MEATS. Pickled, the cwt.

0 6 0 Fresh, the cwt...

0 4 0 RUM, for every gallon (of old Wine mea

sure) proof by Sykes' Hydrome-
ter,all Spirits above that strength
to be reduced to equivalent of

0 1 3 Sweetened or Mixed, per gallon.. 0 3 0 SALT, from Mines, known as Rock Salt, and Salt made from Sea Water,

0 1 6 Coarse, made from Salt Springs, per bushel.......

0 0 2 Fine or Basket and stoved 5 per

cent. ad valorem and per bushel. 0 0 2 SPICES, viz: Cassia, the lb.

0 0 21 Cinnamon, the lb......

0 0 23 Cloves, the lb......

0 0 2 Nutmegs, the lb....

0 0 5 Pimento, the lb..

0 0 1 Pepper, the lb.....

0 0 1 Ginger and Allspice the lb...... 0 0 1 Mace, the lb.......

0 0 4 SPIRITS, except Rum, as of Proof, the old Wine gallon....

0 2 0 Sweetened or Mixed, including Bitters, per gallon.....

0 3 0 SUGAR, Refined or Candy, per cwt.... 1 7 6 Muscovado, per cwt.....

0 15 3 Clayed Sugar (10 per cent. ad valorem) and per cwt..

0 15 3 Bastard, per cwt.(and £10 for every £100 value,)....

0 12 0 In which are preserves, per ewt..


per ton...




Duty Currency

£ 8. d. SUCCADES, including Confectionary,

20 per cent. ad valorem, and on
the lb..

0 0 2 SYRUPS, except Spirits, the gallon.... 010 TEA, the lb......

0 0 2? TOBACCO, viz:

Unmanufactured, the lb......... 0 0 11
Manufactured, the lb....

0 0 2 Snuff, the lb...

0 0 6 Segars, the lb

0 3 0 WINE, (in addition to 10 per centon the

value, including Cask and Bot

tles) the old Wine gallon....... 0 1 0 WOOD, Staves, Standard or Measurement, per mille..

1 50 Puncheon or West India, viz:

White Oak, per standard mille. 0 10 6
Red Oak,

do. 0 7 6 Ash


do. 0 4 0 Barrel do. do. do. 0 4 0 Deals, Pine, per Quebec standard hundred......

0 15 0 Spruce do do. do.

0 7 6 Handspikes, per dozen...

0 0 3 Oars, per pair....

0 0 3 Planks, Boards, and all kinds of

Sawed Lumber not herein char-
ged with duty, per thousand su-
perficial feet, inch thick, and so
in proportion for any greater

0 7 6 Pine, White, and in proportion for

any smaller quantity thereof,
per one thousand cubic feet.... 1 5 0

Red, per one thousand cubic feet. 1 15 0
Oak, do. do.

2 15 0 Birch, do. do.

2 10 0 Ash, Elm, Tamarack or Hacmatack,

and other woods not herein char-
ged with duty, per one thousand
cubic feet..

1 5 0

The following Articles shall be liable to a duty of One pound on every One hundred pounds of the value

thereof : Ashes, Anchors and Chain Cables, Bark, Burr Stones, unwrought, Berries, Nuts, Vegetables and Woods, used in dyeing, Coals, Coke and Cinders, Cotton Wool and Cotton Yarn, Copper in Bars, Pig, Sheathing and Sheet, Cocoa Nut Oil,


Drugs used solely for dyeing,
Flower Roots,
Fire Wood,
Grease and Scraps,
Hardwood for Furniture, unmanufactured,
Hemp, Flax and Tow, undressed,

Bar, Rod and Nail,

Boiler Plates, Iron, Pig,

Rail-road Bars,

Scraps and Old for remelting,
Junk or Oakum,
Lead in Pig,
Marble in block, unpolished,
Ores of all Metals,
Palm Oil,
Saw Logs,
Sheet and Hoop Iron,
Steel in Bar,
Stone for Building,
Soda Ash,

and Block,
Trees, Shrubs, Bulbs and Roots,
Type Metal, in Blocks or Pigs,
Tar and Pitch,
Woollen Yarn,
Yellow Metal,
The following Articles shall be liable to a duty of Five
pounds on every One hundred pounds of the value

thereof : Books, Printed, Unbound or in Sheets, Drugs being in a crude or unprepared state, except

Dye Stuffs,
Furs, Skins and Peltries, dressed or undressed,
Tortoise Shell,
Wire, Iron,
The following Articles shall be liable to a duty of Seven
pounds ten shillings on every One hundred pounds of

the value thereof : *
Books, Blank, bound, unbound or in sheets,
Burr Stones, wrought,

Cotton-manufactures of,
Camblets and Cambletines,
Cain Work,
Casks, empty,
Casts in Plaster of Paris or Composition, unless their

material is otherwise charged with a higher duty,
Drawings, Engiavings, Maps, Globes,
Extracts and Essences used as Medicines,
Earthen and Stoneware,
Furs and Skins-manufactures of,
Fins and Skins, the produce of creatures living in the

Flowers, artificial, not Silk,
Goods, whose foundation is Wool,
Glass Manufactures, not otherwise described,
Guns and Fire Arms,
Gold and Silver Leaf,
Hair, manufactures of,
Horns, Horn Tips and pieces,
Hardware, Shelf Goods and Cutlery,
Hemp, Flax or Tow in any way dressed,
Juice of Limes, Lemons or Oranges, not mixed with

Spirits or sweetened, so as to be Syrup,
Ink, Printers,
Ivory, Bone and Horn--manufactures of,
Lead-manufactures of,
Lead for Paint not ground with Oil,
Lead ground in Oil for Paint,
Linen and Linen Manufactures,
Mules and Asses,
Musical Instruments of Wood,
Marble, polished or cut,
Oil or Spirits of Turpentine,
Oil, Castor,
Oil, all not otherwise enumerated,
Oil Cloth,
Oysters, Lobsters, Turtles, and all other Shell Fish--

Paints, unground,
Paints, Water Colours,
Paint Brushes,
Silk, raw,

* See Cap. 32 Silks manufactures of, not Millinery made up, amending this Silks—all Goods being in whole or part Silk, not other- schedule as to

wheat. wise specified,

Tin, She

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