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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 This Section which related to duties of Customs was repealed by 31 V. c. 44, sec. 1, post, page 312.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 This Section which related to free goods was repealed by 31 V. c. 44 sec. 1, post, page 312.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 This Section which related to other goods which might be declared free was repealed by 31 V. c. 44, sec. 1, post, page 312.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 This Section which related to certain articles from the United States was repealed by 31 V. c. 44, sec. 1, post, page 312.
How goods 5. Goods claimed to be exempt from duty under this Act claimed to be
from shall, in the entry thereof, be described and set forth in the duty must be words by which they are described to be free in Schedule C or
D, to this Act, and goods not answering such description shall entry.
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.
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. Regulations by 6. The importation of goods exempt from duty under this Governoria Council for Act and all matters relating thereto, shall be subject to such preventing regulations as the Governor in Council may make for the pur
pose 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 re
pealed by 31 V.c. 44, sec. 1, post, page 312. Importation of 8. Fire-arms and munitions of war, shall not be imported exarms, &o.
cept 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 This Section which related to Packages was repealed by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. Value of 10. No deduction from the value of goods contained in any packages when only to
to invoice shall be allowed on account of the assumed value of a
invoice shall be be deducted package or packages, when no charge for such package or from invoice
a packages has been made in such invoice; and where such charge value of goods, packages was veeu maut
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.
reach of emption so under pie make poctetos
Customevent the text of such the purs
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,
packing, &c. 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 No discount shall goods be allowed to entry at cash values, except where it for cash, ex
'cept only in is satisfactorily shewn to the Collector that such goods can be certain cases. 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.
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
the product of Island, imported from the United States, shall be liable to the Canada, duty of Customs imposed on goods of the class to which they N. A. Provinrespectively belong, unless accompanied by a copy of outward of 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.
Island. foundland, or to Prince Edward's Island.
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- duties
Pe 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.
18*. The foregoing provisions of this Act shall be construed How this Aet as one Act with the Act of this session, intituled : An Act res- shall be
construed. pecting 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.
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.
Commence 20. The duties of Customs hereby imposed shall be held to ment of this
have come into force on the Thirteenth day of December, in the Act.
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 repeal- and instead of who dotice of Custo ed.
lieu 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.
The Schedules A, B, C, D, and E, annexed to above Act were repealed by 31 V. c. 44 sec. 1, post, page 312.
31 VICT. CAP. 56.
11 V. c. 95.
An Act to impose a duty on Foreign Reprints of
[Assented to 22nd May, 1868.] Preamble. W HEREAS by an Act of the Parliament of the United
VV 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
whole passed in then
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, 6.7 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Act import it? Therefonte
& ada, 31 V.
end beinnited Lished bsist- benefors.
enefit of the
1. It shall be lawful for the Governor in Council to impose Governor in
Council may 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 Re
prints of Britbooks first composed or written, or printed or published in the ish Copyright United Kingdom of which the Copyright shall be still subsist- Works for the ing, and with regard to which the notice to the Commissioners boty
authors. 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.
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 duig the Act of the Parliament of Canada cited in the Preamble to to remain un
til 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.
31 VICT. CAP. 44. An Act to amend the Act of the present Session, in
tituled : An Act imposing duties of Customs, with the Tariff of duties payable under it.
[Assented to 22nd May, 1868.] Preamble.
LTER MAJESTY, by and with the advice and consent of
| the Senate and House of Commons of Canada, enacts
as follows: l of exis- 1. The first, second, third, fourth, seventh, ninth, twelfth ting Tariff, and fifteenth sections of the Act passed in the present 31 V. c.7. 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. New Tariff 2. In lieu and instead of the duties of Customs, imposed by substituted,
me the Act herein before cited, there shall be raised, levied, col. as in schedules A and B o lected 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. Free goods. 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. Value of sugar
4. The value for duty on which the ad valorem duties here
4. The value 1or uuuy for duty how by imposed on sugar, molasses, melado, syrup of sugar or sugar ascertained.
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 Powers of Canada ;-and the Governor in Council shall have power to deGovernor in clare what charges shall be included in such value so defined ; Council.
and the Governor in Council shall have power to interpret, His powers as 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 dule C, Free Goods.
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