How goods claimed to be exempt from duty must be described for entry. 1. This Section which related to duties of Customs was repealed by 31 V. c. 44, sec. 1, post, page 312. 2. This Section which related to free goods was repealed by 31 V. c. 44 sec. 1, post, page 312. 3. This Section which related to other goods which might be declared free was repealed by 31 V. c. 44, sec. 1, post, page 312. 4. This Section which related to certain articles from the United States was repealed by 31 V. c. 44, sec. 1, post, page 312. 5. Goods claimed to be exempt from duty under this Act shall, in the entry thereof, be described and set forth in the words by which they are described to be free in Schedule C or D, to this Act, and goods not answering such description shall be seized and forfeited, or if the Collector, under the circumForfeiture for stances, deems it expedient, he may detain the goods and report misdescription, the case for the action of the Minister of Customs who may direct their seizure or release as he may deem expedient; and where goods in any case whatever are seized or detained as forfeited for any breach of the Customs Laws, it shall be lawful for the Minister of Customs to order the release of the same, on the payment of such penalty as he may impose, provided the owner of the goods give in writing his assent thereto. &c. Regulations by Governor in Council for preventing fraud. Importation of arms, &c. Value of packages when only to be deducted from invoice By 31 V. c. 44, see. 14 post, page 314, this Section is directed to be construed as applying to Schedule C. to 31 V. c. 44. 6. The importation of goods exempt from duty under this Act and all matters relating thereto, shall be subject to such regulations as the Governor in Council may make for the purpose of preventing fraud or abuse under pretext of such exemption, nor shall such exemption prevent the forfeiture of such goods for any breach of the Customs Laws, or of any regulations lawfully made under them. 7. This Section which related to Prohibited Goods was repealed by 31 V. c. 44, sec. 1, post, page 312. 8. Fire-arms and munitions of war, shall not be imported except from the United Kingdom of Great Britain and Ireland, unless upon application to, and permission given by, the Minister of Customs. 9. This Section which related to Packages was repealed by 31 V. c. 44, sec. 1, post, page 312. 10. No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of a package or packages, when no charge for such package or value of goods packages has been made in such invoice; and where such charge is made, it shall be the duty of the Customs' Officer to see that the charge is fair and reasonable and represents no more than the original cost thereof. packing, &c. 11. No deduction from the value of goods in any invoice shall No deduction be made on account of charges for packing, or for straw, twine, allowed for cord, paper, cording, corking, wiring, cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment. 12. This Section which declared that no deduction should be allowed for Commission was repealed by 31 V. c. 44, sec. 1, post, page 312. 13. No discount for cash shall in any case be allowed, nor shall goods be allowed to entry at cash values, except where it is satisfactorily shewn to the Collector that such goods can be purchased only for cash, and then it shall form a part of the affidavit of the importer that the value of such goods was paid at the time of purchase. No discount for cash, excertain cases. cept only in the product of 14. Fish, salted or fresh, or other articles alleged to be the As to fish, &c., product of Canada, or of Newfoundland or Prince Edward alleged to be Island, imported from the United States, shall be liable to the Canada, or B. duty of Customs imposed on goods of the class to which they N. A. Provinrespectively belong, unless accompanied by a copy of outward ces, &c. report stating quantity, and describing the packages, duly certified by a Collector of Her Majesty's Customs. 15. This Section which related to the certificate of growth of wine was repealed by 31 V. c. 44 sec. 1, post, page 312. 16. Drawback, under regulations to be prescribed by the Draw-back on Governor in Council, shall be allowed on goods of the value at duty-paid goods exported the least of one hundred dollars, on the first entry on which to Newfoundduties of Customs have been paid, when exported direct to New- land or P. E. foundland, or to Prince Edward's Island. Island. duties except 17. No refund of duty shall be allowed after the lapse of No refund of fourteen days from the time of entry, for any alleged misdescrip- in certain tion of goods by the importer; and should any error of the cases only. kind be discovered by the importer while unpacking his goods, he shall immediately and without further interference with the goods, report the facts to the Collector in order that the same may be verified. shall be construed. 18*. The foregoing provisions of this Act shall be construed How this Act as one Act with the Act of this session, intituled: An Act respecting the Customs, in so far as consistent with this Act; and all words and expressions used in this Act, shall have the meaning assigned to them in the said Act, and all the provisions of the said Act, or of the regulations made or to be made under it, or continued in force by it, shall apply to the duties imposed by this Act, except in so far as they may be inconsistent with it. See note at the foot of page 253. Inconsistent enactments repeal Commence ment of this Act. 19. So much of any Act of the Legislature of the late Province of Canada, or of either of the Provinces of Nova Scotia or New Brunswick, as imposes any duty of Customs, or makes any provision in any matter provided for by this Act, or is inconsistent with this Act, is hereby repealed. 20. The duties of Customs hereby imposed shall be held to have come into force on the Thirteenth day of December, in the year of Our Lord one thousand eight hundred and sixty-seven, and to have been and to be payable on goods imported or taken Export duty on out of warehouse for consumption upon or after the said day, in timber repeallieu and instead of the duties of Customs theretofore imposed or payable; and the export duty on timber exported from the Province of Ontario or of Quebec, shall be held to have been repealed from the said day. ed. The Schedules A, B, C, D, and E, annexed to above Act were repealed by 31 V. c. 44 sec. 1, post, page 312. Preamble. 11 V. c. 95. 31 VICT. CAP. 56. An Act to impose a duty on Foreign Reprints of WE [Assented to 22nd May, 1868.] WHEREAS by an Act of the Parliament of the United Kingdom, passed in the Session held in the tenth and Imp. Act. 10, eleventh years of Her Majesty's Reign, intituled: An Act to amend the Law relating to the protection in the Colonies of Works entitled to Copyright in the United Kingdom, it is provided, that in case the Legislature of any British Possession shall be disposed to make due provision for securing or protecting the rights of British Authors in such Possession, and shall pass an Act for that purpose, and transmit the same, in the proper manner, to the Secretary of State, in order that it may be submitted to Her Majesty, and in case her Majesty should be of opinion that such Act is sufficient for the purpose of securing to British Authors reasonable protection within such Possession, it shall be lawful for Her Majesty to express Her Royal Approval of such Act, and thereupon, by order in Council, to suspend, so long as the provisions of such Act shall continue in force in such Colony, the provision contained in the Imperial Acts in the said above recited Act mentioned, or in any other Acts against the importing, selling, letting out to hire, exposing for sale or hire, or possessing, foreign reprints of books first composed, written, printed or published in the United Kingdom, and entitled to Copyright therein, and it is expedient to pass such Act as aforesaid, to the end that foreign reprints of such works may, under the provisions of the said 31 VICT. C. 56.] FOREIGN REPRINTS OF BRITISH COPYRIGHT WORKS. 311 Imperial Act, be lawfully imported into Canada, on conditions common to the whole Dominion, and to remove doubts as to the intent of the Act passed in the present session of the Parliament of Canada, intituled: An Act imposing duties of Act of CanCustoms, with the tariff of duties payable under it: Therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ada, 31 V. c. 7. Council may ish Copyright authors. 1. It shall be lawful for the Governor in Council to impose Governor in upon books imported into Canada, and being copies printed or impose a duty reprinted in any other country than the United Kingdom, of on such Rebooks first composed or written, or printed or published in the prints of BritUnited Kingdom of which the Copyright shall be still subsist- Works for the ing, and with regard to which the notice to the Commissioners benefit of the of Customs required by any Act of the Parliament of the United Kingdom in that behalf, shall have been given, an ad valorem duty not exceeding twenty per cent., and, from time to time, to alter the said duty (not exceeding in any case the rate aforesaid), and, from time to time, to establish such regulations and conditions as may be consistent with any Act of the Parliament of the United Kingdom then in force, as he may deem requisite and equitable, with regard to the admission of such books, and to the distribution of the proceeds of such duty to or among the party or parties beneficially interested in the Copyright, and such duty shall be collected in like manner as duties of Customs, and under the provisions of the Acts relating to such duties. tion. 2. The word "book" in this Act shall include every volume, Interpretapart or division of a volume, pamphlet, sheet of letter press, sheet of music, map, chart, or plan separately published. 3. The foregoing provisions of this Act (except in so far as When to come it may be otherwise directed in any such order as aforesaid, of into force. Her Majesty in Council,) shall come into operation upon, from and after the day to be appointed for that purpose, in any Proclamation of the Governor, signifying Her Majesty's Royal Approval of this Act, and the issuing of such order of Her Majesty in Council and not before. 4. And it is hereby declared, that it was not the intent of Former duy the Act of the Parliament of Canada cited in the Preamble to to remain until a duty is this Act, that any duty imposed on foreign reprints of such imposed under British Copyright Books as are mentioned in the foregoing this Act. sections of this Act, by any Act of the late Province of Canada, or by any order of the Governor of that Province in Council made, or to be made under such Act, or by any Act of the Legislature of the Province of Nova Scotia or of New Brunswick, for the purpose of being distributed to or among the party or parties beneficially interested in the Copyright, should be repealed, and any such duty shall continue to be collected for the purposes aforesaid, until a duty shall be imposed for like purposes under this Act, after which it shall cease. Preamble. Repeal of existing Tariff, &c. 31 V. c. 7. New Tariff substituted, as in schedules A and B. Free goods. Value of sugar ascertained. 31 VICT. CAP. 44. An Act to amend the Act of the present Session, intituled: An Act imposing duties of Customs, with the Tariff of duties payable under it. [Assented to 22nd May, 1868.] TER MAJESTY, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The first, second, third, fourth, seventh, ninth, twelfth and fifteenth sections of the Act passed in the present session, chapter seven, and intituled: An Act imposing duties of Customs, with the Tariff of Duties payable under it, and the Schedules A, B, C, D, and E, annexed to the said Act, are hereby repealed. 2. In lieu and instead of the duties of Customs, imposed by the Act herein before cited, there shall be raised, levied, collected and paid, upon the goods enumerated in Schedules A and B to this Act, imported into Canada or taken out of Warehouse for consumption therein, the several duties of Customs respectively set forth and described in the said Schedules A and B, the duty of fifteen per centum ad valorem being payable upon all goods not charged with any other duty, and not declared free of duty. 3. The goods enumerated in the Schedules C and D to this Act, may, subject to the provisions and conditions therein mentioned, be imported into Canada, or taken out of Warehouse for consumption therein, without payment of any duty of Customs thereon. 4. The value for duty on which the ad valorem duties herefor duty how by imposed on sugar, molasses, melado, syrup of sugar or sugar cane, syrup of molasses or of sorghum, concentrated melado or concentrated molasses, and sugar candy, shall be calculated and taken, shall include the value of the packages containing the same, and the shipping and other charges on such articles, and the value for duty shall be the value of the goods "free on board," at the place or port whence last exported direct to Canada; and the Governor in Council shall have power to declare what charges shall be included in such value so defined; and the Governor in Council shall have power to interpret, limit or extend the meaning of the conditions upon which it is regards sche- provided in Schedule C, that any article may be imported free of duty for special purposes or for particular objects or interests; and to make regulations either for declaring or defining what cases shall come within the conditions of the said schedule, and to what objects or interests of an analogous nature the same shall apply and extend, and to direct the payment or non-pay Powers of His powers as dule C, Free Goods. |