Exception:

And at the hours and places appointed for

Stowage of cargo not to

between sunrise and sunset and on some day not being a Sunday or Statutory holiday, and at some hour and place at which an officer of the Customs is appointed to attend the unlading of goods, or at some place for which a sufferance has been the purpose. granted by the Collector or other proper officer, for the unlading of such goods; and if after the arrival of the vessel within three leagues of the coast any alteration be made in the stowage of the cargo so as to facilitate the unlawful unlading of any part thereof; or if any part thereof be fraudulently staved, destroyed or thrown overboard, or any package be opened, it shall be deemed a breaking of bulk;-And all goods unladen contrary to this Act, shall be forfeited, and if bulk be broken contrary to this Act, the master shall forfeit two hundred dollars.

be altered, &c.

Forfeiture for

contravention.

Governor in

Council to ap

8. The Governor in Council may, by regulation, from time to point places of time, appoint the ports and places of entry for the purposes of entry, and alter this Act, and may in like manner increase or diminish the number or alter the position or limits thereof.

the samo.

At what places only goods may be imported.

Forfeiture of goods carried

land or removed, &c.

9. No goods shall be imported into Canada, whether by sea, land, coastwise, or by inland navigation, and whether any duty is or is not payable on such goods, except into some port or place of entry at which a Custom House is then lawfully established:

2. And if any goods are imported into Canada at any other past the Cus- place, or being brought into such port or place of entry by land tom House on or inland navigation, are carried past such Custom House, or importation by removed from the 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 have been examined by the proper officer, and all duties thereon paid and a permit given accordingly, or if any vessel with dutiable goods on board, enters any place other than a Port of Entry, (unless from stress of weather or other unavoidable cause,) such goods (except those Vessel forfeit of an innocent owner) shall be forfeited, together with the vessel in which the same were imported,-if such vessel is of less value than eight hundred dollars,-and if the vessel is worth more than that sum, it may be seized, and the master or person in charge thereof shall incur a penalty of eight hundred dollars, and the vessel may be detained until such penalty be paid or Vessels may 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 to pay the said penalty;

ed in certain

cases.

be detained.

And carriages

in cases of importation by land.

3. And if any goods are so imported by land, they shall be forfeited, together with the carriage and all the harness and tackle thereof, in or by which such goods are so imported or removed, and the horses or other cattle employed in drawing such carriage, or in importing or removing such goods.

master of a

or coastwise.

10. The master of every vessel arriving from sea or coast- Report to be wise in any port in Canada, whether laden or in ballast, shall made by the come directly, and before bulk is broken, to the Custom House Vessel arriv for the port or place of entry where he arrives, and there make ing from sea, 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 and names of his passengers, if any, the number of the crew, such report. and how many are of the country of such vessel, and whether she is 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 the particulars of any goods stowed loose, and where and to whom consigned, and where any and what goods, if any, have been laden or unladen, er bulk has been broken, during the voyage, what part of the cargo is intended

Contents of

to be landed at that port, and what at any other port in Canada, Surplus stores and what part (if any) is intended to be exported in the same vessel, and what surplus stores remain on board,-as far as any of such particulars can be known to him:

lading;

2. And the Master shall at the same time, if required by the Production Officer of Customs, produce to him the bills of lading of the of bills of cargo, or true copies thereof, and shall, if so required, make and subscribe a declaration referring to his Report and declaring questions, &c. that all the statements made in the Report are true, and 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 shall if required make the substance of any Penalty for such answer part of this report; and if any goods are unladen from any vessel before such report be made, or if the master fails to make such report, or makes an untrue report, or does not truly answer the questions demanded of him, he shall forfeit the sum of four hundred dollars;

contravention.

ported, to be

3. And any goods not reported shall be forfeited, unless it Goods, not reappears that there was no fraudulent intention, in which case forfeited. the Master shall be allowed to amend his report;-but the necessary discharging of any goods for the purpose of lightening As to the nethe vessel in order to pass any shoal, or otherwise for the safety ening of vescessary lightof such vessel, shall not be deemed an unlawful landing or sels. breaking of bulk, under this section;

ded for another

4. If the contents of any package intended for importation Goods, inteninto another port, or for exportation, be unknown to the master, port. the officer may open and examine it, and cause it for that purpose to be landed, if he sees fit,-and if any prohibited goods be found therein, all the goods in such package shall be forfeited;

As to fish, coin or bullion.

Or live stock, articles.

5. Provided, that in order to avoid injurious delay to steamers and other vessels under certain circumstances, the Governor in Council may make such regulations as may be considered advisable, for the appointment of Sufferance Wharves and Warehouses, at which goods arriving by vessels in transit to other ports or confined to certain days of departure, may be landed and afterwards stored before entry, such vessels being duly reported to the Custom House, and having obtained the Collector's Warrant for the purpose,-provided such landing_be effected between sun-rise and sun-set, on a day not being Sunday or a Statutory Holiday, and provided the goods on being so landed, are immediately stored in some such approved Sufferance Warehouse; and such goods shall be thereafter dealt with by the Customs as prescribed by law; But nothing in this section shall affect any contract express or implied between the master or owner of any such vessel and the owner, shipper or consignee of any such goods as aforesaid, or the rights or liability of any party under such contract;

6. And fresh fish, coin or bullion may be landed without entry or warrant, as may also goods in any stranded or wrecked vessel, provided they be duly reported and entered as soon as possible after being safely deposited on shore, and that the landing be in presence of an Officer of the Customs, if one can be procured;

7. If a vessel having live stock or perishable articles on deck or perishable arrives after business hours, the collector or any officer at the port may permit the master to unlade the same before report; but report shall in such case be made as soon as may be after the next opening of the customs office.

Governor in

Council may declare what shall be a coasting voyage.

What shall be

11. The Governor in Council may, by regulation, declare any trade or voyage on the seas, rivers, lakes or waters, within or adjacent to Canada, whether to or from any place within or without Canada, to be a coasting trade or a coasting voyage within the meaning of this Act, whether such seas, rivers, lakes or waters, are or are not, geographically or for the purposes of other Acts or laws, inland waters ;-And all carrying by water deemed inland which is not a carrying by sea, or coastwise, shall be deemed to navigation. be a carrying by inland navigation ;-And the Governor in Council may from time to time, with regard to any such coasting trade, dispense with such of the requirements of the three next preceding sections as he deems it inexpedient to enforce in any case or class of cases, or make such further régulations as he may think expedient; and any goods carried coastwise, or laden, water borne or unladen, contrary to such regulations or to any provision of this Act not dispensed with by such regulations shall be forfeited.

Governor in

Council may relieve coast

ers.

Report to be

12. The master or person in charge of any vessel or carmade on im riage arriving by land or inland navigation, in any port or place

navigation.

of entry in Canada, from any place beyond the limits of Canada portation by and having any goods therein, (whether any duty be payable land or inland on such goods or not) or if the carriage or its tackle or the horses or cattle drawing the same or any of them is or are liable to duty, and any person whosoever so arriving and having with him or in his charge or custody any goods,-shall come directly, and before any such goods are 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 Contents o such report. 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 whoin consigned or belonging, as far as such particulars are known to him, and he 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 Canada and of his making such report and declaration, and shall further answer all such questions concerning such vessel, carriage or goods, as are demanded of him by such Collector or officer:

&c., without

ty for untrue

2. And if any goods are unladen from such vessel or carriage, Forfeiture of or put out of the custody of such master or person, before such goods unladen, report is made, or if such master or person fails to make such being to rereport or to produce such goods, or makes an untrue report, or ported-penaldoes not truly answer the questions demanded of him, he shall report. for each or any such offence forfeit the sum of four hundred dollars, and if any such goods are 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.

ENTRY-GENERAL FORM OF.

shall be made

of the Pro

13. Every importer of any goods by sea or from any place Within what out of Canada shall, within three days after the arrival of the time entries importing vessel, make due entry inwards of such goods, and by sea, or from land the same;-And every importer of any goods imported by any place out inland navigation in a decked vessel of one hundred tons bur- vince. then or more shall, within twenty-four hours of the arrival of the importing vessel, make due entry inwards of such goods, By inland naand land the same :-And every importer of any goods im- land, in decked ported by inland navigation in any undecked vessel or in any vessels. vessel of less than one hundred tons burthen, or by land shall, forthwith after the importation of such goods, produce the same vessels. to the proper officer and make due entry thereof:

vigation or by

2. The person entering any goods, whether inwards or out- Bills of entry wards, shall deliver to the Collector or other proper officer, a inwards or out

wards.

Duplicates. Particulars required.

Duties to be

less the goods

are ware

housed.;

Bill of the entry thereof, in such form as shall be appointed by competent authority, fairly written or printed, or partly written and partly printed, and in duplicate, containing the name of the importer or exporter, and if imported or exported by water, the name of the vessel and of the master, and of the place to or from which bound, and of the place within the port where the goods are to be unladen or laden, and the description of the goods, and the marks and numbers and contents of the packages, and the place from or to which the goods are imported or exported or carried, and stating whether such place is within or without the limits of Canada, and of what country or place such goods are the growth, produce or manufacture; and

3. Unless the goods are to be warehoused in the manner by paid down, un- this Act provided, such person shall at the same time pay down all duties due upon all goods entered inwards; and the Collector or other proper officer shall, immediately thereupon, grant his warrant for the unlading or lading of such goods, and grant a permit for the conveyance of the same further into Canada, Permit, if re- if so required by the importer;

Warrant for unlading.

quired.

In default of

may be taken to the warehouse, and

sold, if duties be not paid within a certain time.

4. In default of such entry and landing, or production of the entry, goods goods, or payment of duty, the Officer of Customs may convey the goods to the Customs Warehouse; and if such goods be not duly entered for consumption or for warehousing within one month from the date of their being so conveyed to the customs warehouse and all charges of removal and warehouse rent, duly paid at the time of such entry, the goods shall be sold by public auction to the highest bidder, and the proceeds thereof shall be applied first to the payment of duties and charges, and the overplus, if any after discharging the vessel's lien, shall be paid to the owner of the goods or to his lawful agent; and any goods unladen or landed before due entry thereof and warrant for landing, shall be forfeited, and any person concerned in landing or receiving or concealing goods so landed shall for each offence forfeit four hundred dollars:

Proviso: as to

goods not in landed at the first port the

tended to be

vessel makes.

5. But if any goods are brought in any decked vessel, from any place out of Canada to any port of entry therein, and not landed, but it is intended to convey such goods to some other port in Canada in the same vessel, there to be landed, then the duty shall not be paid nor the entry completed at the first port, but at the port where the goods are to be landed and to which Where the en- they shall be conveyed accordingly, under such regulations and with such security or precautions for compliance with the requirements of this Act, as the Governor in Council may from time to time appoint.

try shall be

completed.

Collector may

14. The Collector may require from the importer (or from require further his agent) of any goods charged with duty, or conditionally goods are pro- exempted from duty, or exempt therefrom, before admitting the perly entered, said goods to entry, such further proof as he deems necessary,

proof that

&c.