How such remission may be made. Stay of proceedings. Refund. Proviso: as to goods destroyed by accident. Effect of conditional remission. any of the Provinces of Nova Scotia, New Brunswick, British Columbia or Prince Edward Island, or of the Territories, in force in the Dominion of Canada, and relating to any matter within the scope of the powers of the Parliament thereof, or any forfeiture or pecuniary penalty imposed or authorized to be imposed by any such Act, for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing toll or revenue, although any part of such forfeiture or penalty be given by law to the informer or prosecutor, or to any other party. And such remission may be total or partial, conditional or unconditional, and may be granted either before or after, or pending any suit or proceed ing for the recovery of any duty, toll, penalty or forfeiture, and either before or after any payment thereof has been made or enforced by process or execution; and such remission may be exercised by forbearance from instituting any suit or proceeding for the recovery of any duty, toll, penalty or forfeiture, or if the same have been already instituted, then by the delay, stay, or discontinuance of any such suit or proceeding, or by the forbearance to enforce, or by the stay or abandonment of any execution or process upon any judgment, or by the entry of satisfaction upon any judgment, or by the refund of any sum or sums of money paid to the Receiver General for such duty, toll, penalty or forfeiture, or whereof payment has been enforced by any execution or process upon any judgment as aforesaid: Provided always, that no duties of customs or excise, paid to Her Majesty on any goods, shall be remitted or refunded on account of such goods having, after the payment of such duties, been lost or destroyed by fire or other unavoidable accident: 2. If the remission be conditional, the condition, if accepted by the party to whom the remission is accorded, shall be lawful and valid, and the performance thereof, or the remission only, if unconditional, shall have the same effect as if the remission had been made after the duty, toll, penalty or forfeiture had been sued for and recovered; and if the perform con- condition be not performed, it may be enforced, or all proceedings may be had, as if there had been no remission: Failure to dition. Recommenda tion by the Treasury Board. Returns to 3. No remission shall be made in any case unless such case has been considered, and the remission, whether total or partial, conditional or unconditional, has been recommended by the Treasury Board, and sanctioned and ordered by the Governor in Council: 4. A detailed statement of all remissions and refunds of any tolls or duties shall be annually submitted to the several branches of the Parliament of Canada, within the first fifteen. days of the next ensuing session thereof. pardon. 75. If the Governor General directs that the whole or any Effect of part of any penalty imposed by any law relating to the rev- remission as enue be remitted or returned to the offender, such remission or return shall have the effect of a pardon for the offence for which the penalty is incurred, which shall thereafter have no legal effect prejudicial to the party to whom such remission is granted: forfeitures. 2. Her Majesty's Attorney General of Canada may sue Recovery of for and recover in Her Majesty's name any penalty or for- penalties and feiture imposed by any law relating to the revenue, before any court or other judicial authority before which such penalty or forfeiture is recoverable under such law, or may direct the discontinuance of any suit for any such penalty, by whom or in whose name soever the same has been brought, and in such case, the whole of such penalty or forfeiture shall belong to Her Majesty for the public uses of Canada, unless the Governor in Council do, as he may if he sees fit, allow any portion thereof to the seizing officer or other person by whose information or aid the penalty or forfeiture has been recovered. REPEAL AND EFFECT OF REPEAL. 76. All commissions and appointments of any officers or Commissions persons employed in the collection or management of the and appointments, &c., revenue or in accounting for the same, issued or made before to remain in the passing of this Act, shall continue in force, unless and force. until revoked or altered by competent authority, and the nature of the duties and local extent of the powers of each office, shall, unless and until they be expressly altered, and so far as they are not inconsistent with any Act of the Parliament of Canada, remain the same as if granted or made under the authority of this Act, subject always to the provisions and enactments thereof; and all bonds which have And bonds. been given by such officers or persons, or their sureties, shall remain in full force and effect. V., c. 8; 34 so much of 31 77. Chapter five of the Acts passed in the thirty-first Repeal of 31 year of Her Majesty's reign, and the Act passed in the V., c. 5; 33 thirty-third year of Her Majesty's reign, chapter eight, and v., c. 11'; 39 the Act passed in the thirty-fourth year of Her Majesty's V., c. 2; and reign, chapter eleven, and the Act passed in the thirty-ninth v., c. 32: 32year of Her Majesty's reign, chapter two, are hereby repealed 33 V., c. 4; 33 with so much of chapter thirty-two of the Acts passed in 10, and 34 V., the thirty-first year of Her Majesty's reign, or of chapter c. 6, as may four of the Acts passed in the session held in the thirty-ent with this second and thirty-third years of Her Majesty's reign, or Act. of chapters seven and ten of the Acts passed in the session held in the thirty-third year of Her Majesty's reign, or of chapter six of the Acts passed in the session held in the thirty-fourth year of Her Majesty's reign, or of any other Act be inconsist or law in force in the Dominion of Canada, as is inconsistent with this Act, or makes any provision in any matter provided for by this Act, other than such as is hereby made, shall be and is repealed, in so far as relates to matters subject to the control of the Parliament of Canada, subject always to the provisions of "The Interpretation Act" as to the effect of such repeal. 78. This Act shall come into force upon, from and after such day as the Governor General may, by proclamation, direct. Preamble 31 V. c. 12 amended. Short-band writer may be employed CHAP. 8. An Act further to amend the Act intituled "An Act respecting the Public Works of Canada.' [Assented to 10th May, 1878.J HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Act passed in the thirty-first year of Her Majesty's reign, and intituled "An Act respecting the Public Works of Canada," is hereby amended by adding the following words to the forty-second section thereof:-" With the consent of the Minister or his agent, and of the opposite party, the testito take down mony of the said witnesses may be taken down in shorthand by a stenographer, who shall be previously sworn before one of the arbitrators faithfully to take down and transcribe the testimony, and who shall, at the conclusion of the examination of a witness, read over the same to him; and such testimony shall, when transcribed in ordinary_writing, and signed by the witness, if he can write, and if not, then attested by the stenographer, form the record of his testimony." evidence in arbitration cases. As to costs 2. The expenses incurred under this Act, in any case, shall be costs therein, and taxed and paid as such; and this Act shall apply to cases pending at the time of its passing, and to cases referred to the said Arbitrators under any Act amending the Act first above cited. Parties hav- 3. If any person or body corporate now has or shall hereing claims after have any supposed claim upon the Government of arising out of public work Canada for property taken or for alleged direct or conseinion or any quent damage to property arising from the construction or Province may connected with the execution of any public work under for the Dom taken, Works. taken, commenced or performed at the expense of the said notify MinisGovernment, or of the Government of the late Province of ter of Public Canada, or of Nova Scotia, or of New Brunswick, or of Prince Edward Island, or of British Columbia, or for the defence of Canada, or any claim arising out of or connected with the execution or fulfilment, or on account of deductions made for the non-execution or non-fulfilment of any contract for the construction of any public work, or arising out of any death or any injury to person or property on any railway, canal or public work under the control and management of the Department of Public Works, such person or body corporate may give notice of such claim to the Minister of Public Works, stating the particulars thereof and how the same has arisen; and in case the Minister, from want of sufficient or reliable who may, in information as to the facts relating to the claim, or on account certain cases, of conflicting statements of facts, does not consider the case claims to one in which a tender of satisfaction should be made, he arbitration without premay refer the claim to one or more of the official arbitrators vious tender. for examination and report, both as to the matters of fact involved and as to the amount of damages, if any, sustained; and thereupon the arbitrator or arbitrators to whom the Powers of claim has been referred shall have all the powers in refer- arbitrator or ence thereto as he or they would have if such claim had limited in been one coming within the purview of the said Act inti- such case to tuled "An Act respecting the Public Works of Canada," and had been referred after tender of satisfaction made; but the arbitrators' duty in such case shall be confined to reporting his or their findings upon the questions of fact and upon the amount of damages, if any, sustained and the principles upon which such amount has been computed. refer the arbitrators report. HER CHAP. 9. An Act respecting the Duty on Malt. [Assented to 10th May, 1878.] ER Majesty, by and with the advice and consent of the Preamble. Senate and House of Commons of Canada, enacts as follows: 1. The Customs duty imposed on British and Foreign Present duty malt by the Act fortieth Victoria, chapter eleven, section repealed. two, or by any former Act, is hereby repealed. 2. Malt when imported into Canada shall be immediately Malt imported placed in a suitable bonding warehouse, provided at the cost to be immediately bondof the importer, and approved as suitable for the purpose by ed. a duly authorized revenue officer. To be under excise regulations. Malt not so 3. Malt warehoused as herein provided shall be bonded under the excise regulations then in force in respect of malt made in Canada, and shall be subject to the same restrictions, and when taken for consumption, shall be subject to the same duty as malt made in Canada. 4. Malt imported into Canada and not immediately warebonded to be housed as herein required, shall be seized by any officer of the revenue having a knowledge thereof, and shall be forfeited to the Crown. forfeited. Preamble. Mode of complying with a bill, &c., drawn out of but payable CHAP. 10. An Act to amend the law relating to Stamps on Promissory Notes and Bills of Exchange. [Assented to 10th May, 1878.] WHEREAS doubts have arisen as to the proper time for affixing and cancelling stamps on bills of exchange, drafts and promissory notes drawn or made out of Canada, but payable within the same; and it is desirable to remove such doubts as well as to provide for certain unforeseen cases: Therefore Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. It shall be sufficient in the case of any bill of exchange, the law as to draft or promissory note drawn or made without Canada but payable within Canada, in order to comply with the law, for any bank, broker, holder or party to such instrument, at the time of the acceptance, or endorsation thereof, to affix thereto and cancel the proper single stamps therefor; and the date of cancellation to be marked thereon shall be the true date of such cancellation, and such date need not agree with the date of the instrument. within Canada. Certain provisions as to validity by extended to 2. The provisions whereby validity may be given to bills of exchange, drafts and promissory notes when drawn double stamps or made within Canada, by the payment of double duty bills, &c., thereon, shall for the same purposes and to the same effect, drawn out of extend to such instruments when drawn or made without Canada but payable in Canada, when stamps to the amount of double duty upon such instruments shall be affixed and cancelled in the same mode as stamps in payment of double duty are affixed and cancelled to such instruments when made or drawn within Canada. in Canada. As to Bills, &c., found among effects 3. In the case of a bill of exchange, draft or promissory note found amongst the securities of a deceased person, of deceased unstamped, it shall be sufficient, in order to give validity persons. thereto, |