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Section 49, repealed, and substituted.

1. The forty-ninth Section of the Act passed by the Parliament of Canada, in the thirty-first year of Her Majesty's Reign, chaptered 5, and intituled, “An Act respecting the “Collection and Management of the Revenue, the Auditing of “ Public Accounts, and the liability of Public Accountants,” is hereby repealed, and the following Section is enacted in lieu thereof, and shall be taken and read as the forty-ninth Section of the said Act, and as explanatory of the intention of the said Act:

Recital.

it is emelle to Te Revenu

“49. And whereas it is expedient that the Executive Government should be empowered to relax the strictness of the laws relative to the collection of the Revenue, in cases where without such relaxation, great public inconvenience, or great hardship and injustice to individuals, could not be avoided : Therefore,

cases.

be made.

Governor in "1. The Governor in Council, whenever he deems it right and Council may remit duties, conducive to the public good, may remit any duty or toll paypenalties, &c., able to Her Majesty, imposed and authorized to be imposed by in certain

any Act of the Parliament of Canada, or by any Act of the Legislature of the late Provinces of Canada, Nova Scotia, or New Brunswick, 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 How such remission may partial, conditional or unconditional, and may be granted either

before or after, or pending any suit or proceeding 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 which shall hereafter be 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:''

$8 uponement, oreiver-Gener has been aforesaid, shall here

Proviso.

“2. If the remission be conditional, the condition, if accepted Effect of by the party to whom the remission is accorded, shall be lawful remission. and valids 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 condition be not performed, it may been enforced, or all proceedings may be had, as if there had been no remission :”

recommended by Treasury

“3. No remission shall be made, in any case unless such case Must be has been considered, and the remission whether total or partial, i conditional or unconditional, has been recommended by the Board. Treasury Board, and sanctioned and ordered by the Governor in Council: ”

“4. A detailed statement of all remissions and refunds of any Returns to * tolls or duties shall be annually submitted to the several branches Parliament. of the Parliament of Canada, within the first fifteen days of the next ensuing Session thereof."

34 VICT. CAP. 11.

An Act for the prevention of corrupt practices in relation to the Collection of the Revenue.

[Assented to 14th April, 1871.]

(HEREAS it is expedient to make more stringent enact- Preamble.

V ments in relation to the criminal liability of public officers and other persons guilty of corrupt practices in relation to the Collection and Management of the Revenue : Therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows :

. c. 5,

1. Section forty-five of the Act passed in the thirty-first year Sec. 45 of 31 of Her Majesty's reign, chapter five, intituled “ An Act re- .

repealed. specting the Collection and Management of the Revenue, the How that Act auditing of Public Accounts, and the liability of Public Account- and this eball

be construed. ants," is repealed, and the Act cited shall from the date of the passing of this Act be construed as if the sections hereinafter contained formed part thereof, and all the provisions of the said Act shall apply to this Act, which shall be read and construed hereafter as forming but one and the same Act therewith.

2. Any officer, or any person acting in any office or employ.

Punishment ment, connected with the collection or management of the of the Rev. revenue who

ol officers, &c.,

epue receiving bribes, &c.,

1. Shall receive any compensation or reward for the performance of any official duty, except as by law prescribed ; or

2. Shall conspire or collude with any other person to defraud the Crown, or shall make opportunity for any person to defraud the Crown; or

3. Shall' designedly permit any violation of the law by any other person; or

4. Shall wilfully make or sign any false entry in any book, or wilfully make or sign any false certificate or return in any case, in which he is by law or regulation required to make any entry, certificate or return; or

5. Having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the Crown, under any revenue law of Canada, shall fail to report, in writing, such knowledge or information to his next superior officer ; or

6. Shall demand or accept, or attempt to collect, directly or indirectly, as payment, or gift, or otherwise, any sum of money, or other thing of value, for the compromise, adjustment, or settlement of any charge or complaint for any violation, or alleged violation of law, except as expressly authorized by law, or by the authority of the Department of which he is an officer, to do,

Dismissal, Shall be dismissed from office, and shall be held to be guilty fine, and im- of a misdemeanour, and shall, on conviction, be liable to a fine prisonment.

not exceeding five hundred dollars, and to imprisonment for any term not exceeding one year.

3. If any person, directly, orindirectly promises, offers, or gives, or causes or procures to be promised, offered, or given, any money, goods, right in action, bribe, present, or reward, or any promise, contract, undertaking, obligation or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or any other valuable thing whatever, to any officer, or any person acting in any office or employment connected with the collection or management of the revenue, with intent

Punishment

of persons

offering such bribes, &c,

1. To influence his decision or action on any question or matter which may then be pending, or may by law be brought before him in his official capacity; or

2. To influence such officer or person to commit, or aid or abet in committing any fraud on the revenue, or to connive at, collude in, or allow or permit any opportunity for the commission of any such fraud,

same.

Such person, and any officer or person, who shall in any wise or Officers accept or receive any such moneys, goods, right in action, bribe, receiving the present, or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery thereof, or any other valuable thing whatever, or any part of the same respectively, shall be guilty of misdemeanour, and be liable, on conviction, to a fine not exceeding three times the amount so Fine, imoffered or accepted, and to imprisonment for any term not ex

prisonment, ceeding one year; and any officer or person convicted under disqualificathis section shall forfeit his office or place; and any person con- tion. victed under this section shall be for ever disqualified to hold any office of trust, honour or profit, under the Crown.

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4. Any officer, or any person acting in any office or employ- Penalty on ment connected with the collection of the revenue, who becomes, o

' officers bedirectly or indirectly, interested in the manufacture or pro- cerned in duction of any article subject to Excise, or who trades in any manufa

&c., of artiarticle subject to Excise duties, shall incur a penalty not exceed- cles, subject ing five hundred dollars nor less than fifty dollars, which shall to excise. be recoverable in any Court having jurisdiction in civil cases, to the amount thereof; and any such officer or person interested in any such manufacture at the time this Act takes effect, who fails to divest himself of such interest within sixty days thereafter, shall be held to have become so interested after this Act takes effect.

31 VICT. CAP. 46.

An Act to enable Banks in any part of Canada to use

Notes of the Dominion instead of issuing Notes of their own.

[Assented to 22nd May, 1868.1

H ER Majesty, by and with the advice and consent of the Preamble.

1 Senate and House of Commons of Canada, enacts as follows:

J.: This Section, which related to arrangements with Banks for the surrender of their power to issue notes, is repealed with the six following Sections by 33 V., c. 10, sec. 1, see post, page 243, ecccept as to then existing arrangements with the Bank of Montreal.

2. This Section, which provided that the surrender might be gradual or immediate, is repealed. See Section 1.

3. This Section, which provided that after such surrender

Banks should not be obliged to hold Provincial Debentures, is repealed. See Section 1.

4. This Section, which provided for weekly returns to the Auditor, is repealed. See Section 1.

5. This Section, which related to powers of Governor in Council in making arrangements with Banks, is repealed. See Section 1.

6. This Section, which gave power to resume right of issue, is repealed. See Section 1.

7. This Section, which related to rights on renewal of charters, is repealed. See Section 1.

nor of the provide for the or Majesty's Relid in the twe

Recital. 8. And whereas by an Act of the Legislature of the late

Province of Canada passed in the session held in the twenty

ninth and thirtieth years of Her Majesty's Reign, and intituled : 29-30 V., c. 10.“ An Act to provide for the issue of Provincial Notes,” the

Governor of that Province in Council was empowered to authorize the issue of Provincial Notes for the general purposes of the Province, to the amount of five millions of dollars, and to a further amount not exceeding three millions of dollars for purposes relative to the surrender by all or any of the chartered Banks of the Province of their power to issue notes, under provisions similar to those made in this Act, and it was provided that such notes should be of such denominational values and in such form as the Governor in Council might direct, and be redeemable in specie on presentation at offices to be established at Montreal and Toronto, and at that one of the said places at which they were respectively made payable, and should be a legal tender except at the offices aforesaid: And whereas such Provincial Notes to the amount of five millions of dollars were in pursuance of the said Act issued for the general purposes of the Province, and a further amount for purposes relative to the surrender by the Bank of Montreal of its power to issue notes,

and for such other purposes provided for by the aforesaid Act Certain Pro- as are specified in the agreement with the said Bank approved vincial Notes of by the Governor in Council; and Provincial Notes to an issued under

amount equal in the whole to eight millions of dollars, were be Dominion engraved and prepared for issue ;—therefore, the Provincial Notes ; re

Notes issued or prepared for issue as aforesaid, to an amount demption, re. issue, &c, not exceeding in the whole eight millions of dollars, shall be

held to be Notes of the Dominion of Canada, and having been or being hereafter issued under the Act above cited or this Act, shall be redeemable in specie on presentation at offices established or to be established at Montreal, Toronto, Halifax and St. John (New Brunswick), and at that one of the said places at which they may be respectively made payable, and being so redeemed may and might be again re-issued for the general pnrposes of the Dominion, and shall be (as provided by the Act

that Act to

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