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in so far as the said Acts or enactments or any of them repeal Effect or reany former Act or enactment, (which shall remain repealed) and peal limiter'. except in so far as relates to any duty accrued, and bond given, any right acquired, or any penalty, forfeiture or liability incurred under the said Acts or enactments or any of them, or any offence committed against them or any of them, before the coming into force of this Act, nor shall this repeal extend to any duty of customs imposed or any exemption or prohibition contained in any such Act, which shall, after the coming into force of this Act be levied, allowed and enforced under the provisions thereof, unless and until it be otherwise provided by Act of the Parliament of Canada.

THINGS DONE UNDER REPEALED ACTS.

139. All Regulations and Orders made by the Governor of certain the late Province of Canada in Council, or by the LieutenantGovernor of either of the Provinces of Nova Scotia or New force. Brunswick, in Council, before this Act comes into force, under the authority of any Act relating to the Customs, shall remain in force in these Provinces respectively and shall apply to the duties to be collected and things to be done under this Act, in so far as they are not inconsistent with it, unless or until revoked or altered by the Governor in Council, notwithstanding the repeal of any such Act as aforesaid.

pointment of

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140. Neither the repeal of any former Act or enactment No new aprelating to the Customs, nor any thing in this Act contained, poin

the officers, shall render necessary any new appointment of the several &c., to be neofficers employed in the collection or management of, or in cessary. any matter relating to the Customs, but such officers shall continue to act in their respective capacities under the provisions of this Act, and of the law, until removed, or permitted to resign, by competent authority,-nor shall any such repeal or Salaries. any thing in this Act affect the amount of the salary or allowances attached to any office connected with the management or collection of the wuties of Customs ;—and all bonds given by Bonds any such officers and their respective sureties for good conduct or otherwise, before this Act comes into force, shall remain in full force and effect; and the officers heretofore employed in the collection of Customs duties in New Brunswick, under the Treasurers name of Treasurers or Deputy Treasurers, shall be called and in be Collectors of Customs within the meaning of this Act and of any other Act of the Parliament of Canada relating to the Customs, without any new appointment or any other authority than this Act.

and Deputies

141. All goods warehoused before this Act comes into force, Goods wareand which remain so warehoused shall, if taken out of the housed. warehouse for consumption in Canada, be subject to the duties to which such goods would be subject if they were then imported into Canada, and not to any other; and all appointments of

Appointment of warehouses for the warehousing of goods made under the warehouses. authority of any Act in force in the late Province of Canada,

or in Nova Scotia or New Brunswick before this Act came into force, shall continue valid as if made under the authority of this Act; and all bonds given in respect of any goods warehoused or entered to be warehoused before the said time, shall continue in force for the purposes of this Act.

SCHEDULE.FORMS.

DECLARATION OF THE OWNER, CONSIGNEE OR IMPORTER, WITH

THE BILL OF ENTRY.

I, the undersigned,

, hereby solemnly declare that the within Bill of Entry contains a true account of the goods, imported in the

whereof

is Master, (or by the

(Railway,) or as the case may be) from , and whereof I (or as the case may be)—am (or is or are) the owner (Importer or consignee) that the Invoice herewith produced is the true and only invoice (I, or as the case may be) bave (or has) received or expect or expects to receive of the said goods, and that the prices of the goods, as mentioned in the invoice, exhibit the actual cost (or the fair market value) of the said goods at the time and place of exportation, and that no discounts for cash are muade in the said invoice prices.

and that the said goods the actual the goods,to rece

Signed at
in the presence of *

, on the

day of

, 18.

* To be signed in the presence of the Collector or of the Attorney or Agent making the entry, or of a Justioe of the Peace or a Consul.

OATH OR AFFIRMATION OF AN OWNER, CONSIGNEE OR IMPORTER

OR HIS AGENT.

Dominion of Canada.

Port of

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, do solemnly and truly swear (or affirm) that I (or as the case may be) am (or that the firm of

of which I am a partner, is the owner (consignee or importer) of the goods mentioned in the Invoice now produced by me and hereunto annexed and signed by me, and that such invoice is the true and only Invoice received by me (or us) or which I (or we) expect to receive of all the goods, imported in the , whereof

is Master, from for account of me (or as the case may be); that nothing has been on my part, nor to my knowledge on the part of any other

person done, concealed or suppressed, whereby Her Majesty the Queen may be defrauded of any part of the duty lawfully due on the said goods; and I do further solemnly and truly swear (or affirm) that the Invoice now produced by me exhibits to my personal knowledge the actual cost (or fair market value) of the said goods, at the time when the same were thence exported to Canada, in the markets in

without any deduction or discount for cash or otherwise howsoever: So help me God.

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OATH OR AFFIRMATION OF AN AGENT OF THE OWNER, '

CONSIGNEE OR IMPORTER.

Dominion of Canada,

Port of

I,

, do solemnly and truly swear (or affirm) that I am the authorized agent of (as the case may be) and that I have the means of knowing and do know that the Invoice now presented by me to the Collector of Customs for the Port of

, is the true and only Invoice by him (or them) received of all the goods, imported in the whereof is Master, from

, for his (or their) account; that nothing has been on my part, nor to my knowledge, on the part of any other person, done, concealed or suppressed, whereby Her Majesty the Queen may be defrauded of any part of the duty lawfully due on the said goods; and I do further solemnly and truly swear (or affirm) that, to the best of my knowledge and belief, the said is (or are the owner (or owners) of the goods, mentioned in the said Bill of Entry hereunto annexed, as therein respectively stated, and that the Invoice now produced by me exhibits the actual cost (or fair market value) of the said goods at the time when the same were thence exported to Canada, in the markets in

of the said goods, without any deduction or discount for cash or otherwise howsoever: So help me God

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OATH OR AFFIRMATION OF AN OWNER, CONSIGNEE, IMPORTER OR AGENT, ON ENTERING MERCHANDIZE, WITHOUT INVOICE.

Dominion of Canada,

Port of

that

e or just anollector"

, do solemnly and truly swear (or affirm) that the Bill of Entry now delivered by me to the Collector of Customs for the Port of

contains a just and true Account of all the goods, imported for me or on my account, or on account of

for whom I am authorized to enter the same, in the

is Master, from

; that the Bill of Lading now produced by me is the true, genuine, and only Bill of Lading by me received of the said goods; and that I have not received, and do not know of any Invoice, or other account whatever having been received of the said goods; I do further swear (or affirm that if I hereafter discover any other or greater quantity of goods, than is contained in the entry aforesaid, or receive or obtain a knowledge of any Invoice of the whole or any part thereof, I will immediately report the same to the Collector of this Port; I also swear (or affirm) that nothing has been concealed or suppressed in the entry aforesaid whereby to avoid the just payment of the duties imposed by the laws of the Dominion of Canada; and that all matters are justly and truly expressed therein to the best of my knowledge and belief: So help me God.

Sworn (or affirmed) before me, this

day of

, 18.

Collector.

(or as the case may be.)

The wording of any of these oaths or affirmations may be changed to suit the circumstances of the case, and the provisions of the law; and the Oath or Affirmation will be sufficient, provided the requisite facts are distinctly stated and sworn to or affirmed.

All the foregoing forms in this Schedule may be altered, or new forms substituted under Section 39.

APPOINTMENT OF AN ATTORNEY OR AGENT.

Dominion of Canada.

Know all men by these presents, that I or we (A. B. & Co.) have appointed and do hereby appoint C. D. of

(residence, profession, fc.) to be my (or our) true and lawful Attorney and Agent, for me (or us) and in my (or our) name to transact all business which I (or we) may have with the Collector at the Port of

or relating to the Department of the Customs at the said Port, and to execute, sign, seal and deliver for me (or us) and in my (or our) name all Bonds, Entries and other Instruments in writing relating to any such Business as aforesaid, hereby ratifying and confirming all that my (or our) said Attorney and Agent shall do in the behalf aforesaid. .

at

In witness whereof, I (or we) have signed these presents, and sealed and delivered the same as my (or our) act and deed, , in the said Dominion, this

day of , one thousand eight hundred and

A. B. & Co. [L. S.]

By

one of the partners in the said firm.

(or as the case may be.)

In presence of E. F.

and G. H.

OATH OF THE MASTER OF A VESSEL REPORTED INWARDS.

tons measado solemni oken bulk, pped from the exhibited bar and

I, master of the ship or vessel called the of tons measurement or thereabouts, last cleared from the port of , do solemnly swear that, since the said vessel was so cleared, I have not broken bulk, nor has any part of her cargo been discharged or landed, or moved from the said vessel ; and I do further swear that the manifest now exhibited by me and hereto annexed doth, to the best of my knowledge and belief, contain a full, true and correct account of all the goods, wares and merchandize laden on board such vessel at the said port of , or at any other port or place during her present voyage. So help me God.

day of

Sworn to at this 186 , before me,

Collector.

Master.

31 VICT. CAP. 7.

An Act imposing Duties of Customs, with the Tariff

of Duties payable under it.

[Assented to 21st December 1867.]

[JER Majesty, by and with the advice and consent of the Preamble,

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

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