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far as the said Acts or enactments or any of them repeal Effect or reany former Act or enactment, (which shall remain repealed) and peal limited, except in so far as relates to any duty accrued, and bond given, any right acquired, or any penalty, forfeiture or liability incurred under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THINGS DONE UNDER REPEALED ACTS.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 Regulations the late Province of Canada in Council, or by the Lieutenant- to remain in Governor 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.

the officers,

140. Neither the repeal of any former Act or enactment No new aprelating to the Customs, nor any thing in this Act contained, pointment of 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 Duties of Customs;-and all bonds given by 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 and Deputies name of Treasurers or Deputy Treasurers, shall be called and in N. B. 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.

Bonds.

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

warehouses.

Appointment of warehouses for the warehousing of goods made under the 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 Master, (or by the

is

whereof (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) have (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 made in the said invoice prices.

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

OATH OR AFFIRMATION OF AN OWNER, CONSIGNEE OR IMPORTER

OR HIS AGENT.

Dominion of Canada.

I,

Port of

of

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

OATH OR AFFIRMATION OF AN AGENT OF THE OWNER,
CONSIGNEE OR IMPORTER.

Dominion of Canada,

I,

Port of

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

is Master, from

whereof 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.

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

Dominion of Canada,

i,

Port of

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

of all the goods, imported account of

the same, in the from

contains a just and true Account for me or on my account, or on for whom I am authorized to enter whereof is Master,

; 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.

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, &c.) 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 Col-
lector at the Port of
or relating to the Depart-
ment 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.

day of

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 one thousand eight hundred and A. B. & Co. [L. S.]

at

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.

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 pre-
sent voyage. So help me God.

An Act imposing Duties of Customs, with the Tariff of Duties payable under it.

[Assented to 21st December 1867.]

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

follows: