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ture or seal as would be sufficient to make any ment the deed or agreement of such parties.

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32-33 VICT. CAP. 9.

An Act respecting certain Fee Funds in the Province of Ontario.

[Assented to 22nd June, 1869.]

HER Majesty, by and with the advice and consent of the Preamble.

Senate and House of Commons of Canada, enacts as


by stamps

1. The fees, dues and profits received by or on account of the Certain fees, Clerks of the Crown and their Deputies, and the Process Clerk, &c., payable in the Province of Ontario, and which under Chapter ten of under 27-28 the Consolidated Statutes for Upper Canada, Sections twenty- V., c. 5, in nine, forty and forty-one, were made part of the Consolidated ferred to that Revenue Fund of the late Province of Canada, shall be, and Province. shall be held to have been from and after the first day of July, one thousand eight hundred and sixty-seven, transferred to the Province of Ontario, and all sums received after the said day, for the stamps by which, under the Act of the said late Province, twenty-seven, twenty-eight Victoria, Chapter five, the said fees, dues and profits are payable shall (after deducting expenses) be paid over to the said Province.

Fee Fund of

V., c. 5, trans

2. The fees payable into the General Fee Fund of the Pro- Fees payable vince of Ontario, under the Consolidated Statutes for Upper into General Canada, Chapter fifteen, Sections thirty and fifty-nine,-Chap- Ontario, and ter sixteen, Section sixty-seven,-and Chapter nineteen, Sec- paid by stamps tion fifty-three, and which are collected and accounted for under under 27-28 the provisions of Chapter twenty of the said Consolidated ferred to that Statutes, and paid by stamps under the said Act, twenty-seven, Province. twenty-eight Victoria, Chapter five, shall be and shall be held to have been since the first day of July, one thousand eight hundred and sixty-seven, transferred to the Province of Ontario and all sums received after the said day, for the stamps by which under the said last mentioned Act, the said fees, dues and profits are payable, shall (after deducting expenses), be paid over to the said Province.


Department constituted.




31 VICT. CAP. 43.

An Act constituting the Department of Customs. [Assented to 22nd May, 1868.]

HER MAJESTY, by and with the advice and consent of the


Senate and House of Commons of Canada, enacts as

1. There shall be a Department of the Public Service to be called the "Department of Customs," over which the Minister of Customs for the time being, appointed by the Governor, by Commission under the Great Seal, shall preside.

2. There shall be a Commissioner of Customs, and an Asand Assistant sistant Commissioner, both of whom shall hold office during pleasure, and shall have such powers and perform such duties, respectively, as may be assigned to them by the Governor General, or by the Minister of Customs.

Of what matters the De

partment shall have the con


Subject to the Acts in that behalf.

Board of Ex

applicants for

3. The Department of Customs shall have the control and management,

1. Of the collection of the duties of Customs and of matters incident thereto, and of the officers and persons employed in that service;

2. Of the collection of the tolls on the Public Canals, and of matters incident thereto, and of the officers and persons employed in that service; subject always to the provisions of the Act respecting Customs, and of the Act respecting the collection and management of the Revenue, the auditing of Public Ac counts and the liability of Public Accountants, and of any other Acts relating to the Customs or matters incident thereto.

4. The Governor-General may appoint a Board of Examiners, aminers or whose duty it shall be to examine all persons employed or who employment have applied for employment under the Department of Customs, in the Customs. in the manner and after complying with the conditions prescribed by Departmental Regulations, and to classify them according to their respective qualifications and grant certificates accordingly.

Annual Report 5. The Minister of Customs shall annually make to the Govby Minister. ernor-General, to be laid before Parliament within fifteen days after the meeting thereof, a report and statement of the transactions and affairs of the Department during the year then next preceding.


6. So much of any Act or law as may be inconsistent with Repeal of this Act, or as makes any provision in any matter provided for inconsistent by this Act, other than such as is hereby made, is hereby repealed.


31 VICT. CAP. 6.

*An Act respecting the Customs.

[Assented to 21st December, 1867.]

ER MAJESTY, by and with the advice and consent of the Preamble.
Senate and House of Commons of Canada, enacts as




1. In order to avoid the frequent use of numerous terms and Interpretation expressions in this Act and in other laws relating to the Customs or to trade or to navigation, and to prevent misconstruction of the terms and expressions used therein-It is declared that

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In this Act or in any such law as aforesaid;--the word "Col- Collector. lector" means the Collector of the Customs at the port or place intended in the sentence, or any person lawfully deputed, appointed or authorized to do the duty of Collector thereat ;-the word "Officer" means an officer of the Customs;-the word Officer. "Vessel means any ship, vessel, or boat of any kind whatever, Vessel. whether propelled by steam or otherwise, and whether used as a sea-going vessel or on inland waters only, unless the context be manifestly such as to distinguish one kind or class of vessel from another; the word "Master" means the person having or tak- Master. ing charge of any ship or vessel;-the words "Owner," "Im- Owner, &o. porter," or " Exporter," mean the owners, importers or exporters, if there be more than one in any case, and include persons lawfully acting on their behalf;-the word "Goods" means goods, Goods. wares and merchandize, or moveable effects of any kind including carriages, horses, cattle and other animals, except where these latter are manifestly not intended to be included by the said word;—the word "Warehouse" means any place, whether house, shed, yard, dock, pond, or other place in which goods

* The following Acts or parts of Acts are directed to be construed as one with this Act. Secs. 1-17 of 31 V. c. 7; see sec. 18 of that Act. 31 V. c. 44, see sec, 14 of that Act. Secs. 1-15 of 33 V. c. 9, see sec. 16 of that Act. 37 V. c. 6; see sec. 15 of that Act.




To what duties this Act ap


As to unenumerated articles bearing a similitude to enumerated ones, &c.

of more than one material.

Spirits flavored.


Governor in
Council may

declare the

ful cases, or

imported may be lodged, kept and secured without payment of duty;-and the words "Customs Warehouse" mean any such place appointed or approved for the said purpose by competent authority;-And generally, all the terms and provisions of this Act or of any such law as aforesaid, shall receive such fair and liberal construction and interpretation as will best ensure the protection of the Revenue and the attainment of the purpose for which such law was made, according to its true intent, meaning and spirit.


2. The following provisions of this Act shall apply to all duties of Customs imposed by any Act of the Parliament of the Dominion of Canada, whether passed in the present session or in any future session of the said Parliament.

3. On each and every non-enumerated article which bears a similitude either in material, quality or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty shall be payable which is charged on the enumerated article which it most resembles in any of the particulars before mentioned;-If any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, the duty on such nonenumerated article shall be the same as that on the enumerated article which it resembles, paying the highest duty;-On all articles manufactured from two or more materials, the duty shall be that charged on the article (if there be a difference of duty) which is charged with the highest duty;-Spirits and strong waters, from whatever substance distilled or prepared, having the flavor of any kind of spirits or strong waters subject to a higher duty than whiskey, shall be liable to the duty imposed on the spirits or strong waters of which they have the flavor.

4. And inasmuch as doubts may arise as to whether any or what duty is payable on particular goods, more especially when such goods are of a new or unusual kind, or compounded of various kinds of materials, or imported in an unusual manner or under unusual circumstances: Therefore, for removing such doubts and avoiding litigation-If in any case any doubt arises duty in doubt as to whether any or what duty is under the laws then in force, payable on any kind of goods, and there is no decision in the that the goods matter by any competent tribunal, or there are decisions inconsistent with each other, the Governor in Council may declare the duty payable on the kind of goods in question or goods imported in the manner or under the circumstances in question, or that such goods are exempt from duty; and any Order in Council containing such declaration and fixing such duty (if any) and published in the Canada Gazette, shall, until otherwise ordered by the Legislature, have the same force and

are free from


effect as if such duty had been fixed and declared by law; and a copy of the said Gazette containing a copy of any such order shall be evidence thereof.

5. All duties, penalties or forfeitures imposed by any Act Currency. relating to the Customs, shall be payable in money being a legal tender, at such rate as that four dollars and eighty-six cents

and two thirds of a cent of such money, shall be of equal value Weights and with the British sovereign or pound sterling; And all such measures. duties shall be paid and received according to the Weights and

Measures following, that is to say:

The pound shall be the British pound avoirdupoise, contain

ing sixteeen ounces;

The hundred weight shall be one hundred such pounds;
The ton shall be two thousand such pounds;

The gallon shall be the old English wine gallon containing two hundred and thirty-one cubic inches;

The bushel shall be the Winchester bushel containing two thousand one hundred and fifty cabic inches;

The standard measure of length shall be the English yard

containing three feet;

And in all cases wherein the duties are imposed according to Greater or less any specific quantity or to any specific value, the same shall be quantities. deemed to apply in the same proportion to any greater or less quantity or value.

purview of

6. The duties imposed by any such Act shall be held to be Duties to be duties within the meaning of the Act of the present session of within the the Parliament of Canada, intituled: Act respecting the Collec- Cap. 5, of this tion and Management of the Revenue, the Auditing of Public session. Accounts and the liability of Public Accountants, and of any Act of the said Parliament amending the same, and shall, with all matters and things thereunto relating, be subject to the provisions of the said Act or Acts, and to the regulations and orders of the Governor in Council, made or to be made under the authority thereof, in so far as the same are not inconsistent with this Act; And all moneys arising from such duties or from any penalties hereby imposed, and belonging to Her Majesty, of Con. Rev. shall be paid over by the officer receiving the same to the Re- Fund. ceiver General, and shall form part of the Consolidated Revenue Fund of Canada.


To form part

except after

7. No goods shall be unladen from any vessel arriving at any Goode not to port or place in Canada, from any place out of Canada, nor be unladen from any vessel having dutiable goods on board brought coast- due entry. wise, nor shall bulk be broken within three leagues of the coast, until due entry has been made of such goods, and warrant granted for the unlading of the same;-and no goods shall be so unladen, (unless for the purpose of lightening the ship or vessel in crossing over a shoal, or bar, or sand-bank,) except

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