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Dominion of Canada,


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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 contains a just and true Account

of all the goods, imported for me or on my account, or on for whom I am authorized to enter whereof is Master,

account of

the same, in the 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



(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.


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

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


day of

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

one of the partners in the said firm.
(or as the case may be.)

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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.

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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,
Senate and House of Commons of Canada, enacts as



How goods claimed to be

exempt from duty must be described for



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 Cor 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 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.


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.

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.

cept only in

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, exis 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, 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.


in ertain

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 except 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

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 res- 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.

Inconsistent enactments


Commencement of this Act.

Export duty on timber repealed.

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 out of warehouse for consumption upon or after the said day, in 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.


11 V. c. 95.

31 VICT. CAP. 56.

An Act to impose a duty on Foreign Reprints of
British Copyright Works.


[Assented to 22nd May, 1868.]

HEREAS 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

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