the vessel, and in the certificate or other document, where any is required, by which the importation or entry of such goods is authorized, nor unless the goods shall be properly described in such entry by the denominations, and with the characters and circumstances according to which they are charged with duty; and any goods taken or delivered out of any vessel or warehouse, or for the delivery of which, or for any order for the delivery of which from any warehouse demand shall have been made, not having been duly entered, shall be forfeited.

11. If the goods in such entry be charged to pay duty according to number, measure, or weight, the same shall be stated in the bill of entry, and if the goods in such entry be charged to pay duty according to the value, the same shall be stated therein on oath of the importer, or owner, or authorized agent, before the proper officer, written upon the bill of entry and signed by him; any person making such entry not being such importer, owner, or agent, shall forfeit one hundred pounds; such oath shall be binding upon the person, by or on behalf of whom the same shall be made, and shall be to the effect following:

'I A. B. do swear that I am the importer or owner (or 'authorized by the importer) of the goods contained in this entry, that the several quantities and numbers are correctly 'stated, and that those goods subject to duty, according to the ' value thereof, cost the sum of currency, and no more, 'to the best of my belief.

A. B.

C. D., Treasurer, (or as the case may be.) But if such goods shall appear to have been invoiced below the real quantity, number, or value thereof, at the place whence the same were imported, or if the value or quantity is not known, the proper officer may cause such goods to be examined, and if necessary, weighed, measured, or appraised, by one or more competent persons appointed or to be appointed by the Governor in Council, and the person appraising shall certify to such officer the true quantity, number, and value of such goods, which shall be deemed the true value, number, and quantity, and upon which the duties shall be charged; and where goods are not entered according to the true quantity,

number, and value, at the place whence they were imported, the proper officer may take such goods for the use of the Province, paying to the importer or owner of such goods the value thereof as stated in his entry, with an addition of ten per cent., and also any duties which may have been paid thereon, and such goods shall be disposed of for the benefit of the Province; should the proceeds of such sale exceed the sum paid, together with the duties and charges incurred, one moiety of the overplus shall be given to the officer who took the goods, and the money retained for the benefit of the Province shall be paid to the Treasurer, and carried to the account of ordinary duties.

12. If the importer of goods shall make oath before the proper officer that he cannot, for the want of full information, make perfect entry thereof, the proper officer shall receive an entry by bill of sight, according to the best description which can be given, and grant a warrant in order that the same may be landed or secured to his satisfaction, at the importer's expense, which may be seen and examined by him in the presence of the proper officer, and if within three days after such goods are landed the importer shall not make a perfect entry, and pay all duties thereon, the goods shall be taken to the warehouse; and if the importer shall not within one month after such landing make perfect entry of such goods, and pay the duties thereon, together with the charges of removal and warehouse rent, the same shall be sold for the payment thereof, and the overplus (if any) shall be paid to the owner of the same.

13. All goods which shall be imported into any place, except where a Treasury Office may be established, shall be forfeited, and the Governor in Council may by proclamation diminish or increase the extent or number of places for the entry of goods.

14. The duties imposed by law shall be ascertained, levied, and recovered upon all goods imported by land or inland navigation in the same manner and under the same rules, restrictions, and forfeitures as the duties on like goods imported by sea; and all goods imported contrary hereto, or removed after imported from the place appointed for the examination of the same, before the duties thereon are paid or secured, shall be forfeited, together with the vessel or vehicle and the animals by means of which such goods were imported or removed.

15. The overplus stores of every vessel arriving at any place shall be subject to the same duties, restrictions, and regulations as similar goods are subject to when imported; but if the quantity, number, or description of such stores be not excessive, or be unsuitable, the proper officer may permit them to be warehoused or secured for the future use of such vessel, and reshipped as the stores thereof without payment of duty.

16. Any goods at any time subject to duties, which may be imported expressly for the use of Her Majesty's Navy, Army, or Ordnance, or supplied by any resident merchant or trader for such use, and delivered to an authorized officer of Government, shall be exempted from duties, and if the duties thereon have been paid by such merchant or trader, he shall receive them back, but before the goods shall be exempted, the officer of Government shall make and subscribe an affidavit before the proper officer, that they are imported and received by him expressly for such use, and if supplied by such merchant or trader, he shall, by a like affidavit, prove that the goods mentioned therein were delivered to such Government officer, and if the duties had been paid thereon that they were so paid; and such officer shall by a like affidavit prove his receipt of the goods for such use.

17. The purchaser of any goods liable to duties, which may be sold as forfeited, shall within twenty four hours after the purchase, and before any part thereof shall be removed, report such goods in writing on oath to the proper officer at the place nearest the sale, and pay the duties thereon, as if such goods had been legally imported; and upon the exportation of such goods, the purchaser shall be entitled to the same drawbacks as in other cases of exportation, under the like regulations and restrictions; where goods imported at any time, or purchased from any resident merchant or trader, for the use of Her Majesty's Army, Navy, or Ordnance, upon which no duties have been paid, or the duties may have been repaid, shall at any time be sold by order of the Government, the purchaser shall report the same on oath, pay the same duties thereon as if imported, be entitled to the same drawbacks upon exportation, and be subject to the same rules and provisions; and any purchaser of any such goods who shall refuse or neglect to report the goods so purchased, and pay the duties thereon, shal!, if

the same cannot be found, forfeit one hundred pounds, and in lieu of such penalty, if the whole of the same are found, they shall be forfeited.

18. All duties at any time imposed on goods shall be paid either at the time of importation, or, if warehoused, prior to removal therefrom, unless taken from the warehouse for exportation or removal to any port within the Province.

19. The quantity of all goods liable to duties according to the measure or weight thereof, shall be determined by one or more sworn gaugers and weighers, to be appointed by the Governor in Council, who shall ascertain the quantity of all liquors and molasses by Gunter's calipers, and the weight of all goods by proper weights and scales to be provided by the Treasurer at the expense of the Province; all dutiable liquors and molasses shall, at the expense of the owner or importer, be placed in a convenient position to be gauged and weighed, who shall also furnish such assistance as may be required in weighing and removing the same.

20. This Chapter shall continue in force until the thirtieth day of March one thousand eight hundred and sixty two.

8. When cargoes of Steamboats may be 16. Limitation. warehoused.

1. The importer or consignee of any dutiable goods may warehouse them, and before delivery pay duties from time to time on such as are sold or entered for home consumption, the same shall be entered for warehousing in a warehouse to be appointed by the proper officer, approved of by the Governor in Council, and notified in the Royal Gazette, the party

interested first giving bonds with two sureties to the satisfaction of such officer, in double the amount of the duties to which the goods may be liable, conditioned for the payment of the duties or the exportation of the goods, and that no part shall be taken out of such warehouse until cleared on due entry and payment, or for exportation or removal to another port, and that the whole of such goods shall be cleared from the warehouse, and the duties upon the deficiency, if any, of the quantity according to the first entry, be paid within two years from the date of the bond.

2. If any goods entered for warehousing shall not be duly deposited, or shall be taken from the warehouse without due entry or clearance, or having been cleared for exportation or for removal to another port in the Province, shall not be duly carried therefrom and shipped, or shall afterwards be relanded without permission from the proper officer, they shall be forfeited.

3. All warehoused goods shall be stowed, and the warehouse secured, opened, and visited at such times, and in presence of such officers, and under such rules as the proper officer may direct. Goods intended for the warehouse shall be carried to it, or taken out for exportation, or for removal to another port in the Province, under the like rules.

4. Warehoused goods fraudulently concealed in or removed from the warehouse shall be forfeited, and any importer or owner of such goods, or person in his employ, who shall fraudulently open such warehouse, or gain access to such goods, shall forfeit for every such offence fifty pounds.

5. All warehoused goods which shall not be cleared for exportation or home consumption within two years, and surplus stores of vessels within one year, may be sold by the proper officer, and the proceeds applied to the payment of duties, warehouse rent, and other charges; and the surplus (if any) shall be paid to the owner.

6. Upon the entry of goods to be cleared from the warehouse, a bill of entry shall be delivered as in case of goods entered to be landed, as far as applicable, and if for home consumption, shall at the time pay the full duties thereon, not to be less in amount than what corresponds with the entry made at the landing of the same; and if the entry be for exportation, or