14 Geo. 3. 6. 88. Goods by or inland na duty. quate provision, towards defraying the expences of the administration of justice, and of the support of civil government, in the said province; and the lords commissioners of the treasury are hereby empowered, from time to time, by any warrant under their hands, to cause such money to be applied towards defraying the said expences; and the residue of the said duties shall be reserved in the hands of the said receiver general, for the future disposition of parliament. Rule 8. If any goods chargeable with any of the said duties shall land carriage, be brought into the said province by land carriage, (a) the same shall vigation, 3. be carried through the port of St. John's, near the river Sorrel; or if brought by inland navigation, (a) other than upon the river St. Lawrence, the same shall be carried upon the said river Sorrel, by the said port, and shall be there entered with, and the said respective duties paid for the same, to such officer of customs as shall be there appointed for that purpose; and if any such goods coming by land Payment of carriage or inland navigation as aforesaid, shall pass by or beyond the said place before named, without entry or payment of the said duties, or shall be brought into any part of the said province, by or through any other place whatsoever, the said goods shall be forfeited; and every person who shall be assisting, or otherwise concerned in the bringing or removing such goods, or to whose hands the same shall come, knowing that they were brought or removed contrary to this act, shall forfeit treble the value of such goods, to be computed according to the best price that each commodity bears in the town of Quebec, at the time such offence shall be committed; and all the horses, cattle, boats, vessels, and other carriages whatsoever, made use of in the removal of such goods, shall also be forfeited, and shall and may be seized by any officer of customs, (b) and prosecuted as hereinafter mentioned. Prosecutions, $4. French revenues, § 6. Suits, 7. Rule 9. The said penalties and forfeitures shall be sued for in any court of admiralty, or vice admiralty, having jurisdiction within the said province; and the same shall and may be recovered and divided in the same manner, and by the same regulations, as other penalties and forfeitures for offences against the laws relating to the customs and trade of His Majesty's colonies in America shall or may, by any act of parliament, be sued for, recovered, and divided. Rule 10. Nothing herein contained shall extend to discontinue any part of the territorial or casual revenues, fines, rents, or profits whatsoever, which were reserved to, and belonged to, His Most Christian Majesty, before and at the time of the conquest and surrender thereof to His Majesty the King of Great Britain. Rule 11. If any action be commenced against any person for any thing done in pursuance of this act, and if it appear to the court or judge where or before whom the same shall be tried, that such action is brought for any thing that was done in pursuance of this act, the defendant shall be acquitted for the same; and if such defendant shall be so acquitted, or if the plaintiff shall discontinue such action, such court or judge shall award to the defendant treble costs. (a) By 15 Geo. 3. c. 40, it shall be lawful for all His Majesty's subjects freely to bring by land carriage or inland navigation into any parts of the province of Quebec, not heretofore comprehended within the limits thereof by His Majesty's proclamation of the 7th October, 1763, any quantity of rum, brandy, or other spirits. (4) As to officers of army, navy, excise, &c. see TITLE 5, Rules 76, 83, 99, and 100, Rum and Rule 12. In all cases where any rum, or other spirits, being the 28 Geo. 3. produce or manufacture of His Majesty's sugar colonies in the West c. 39. § 1. Indies, shall be legally imported into the province of Quebec from any spirits in reof the said colonies, in any vessel which, in her last preceding voyage, turn for lumshall have carried to, and landed in, any of the said colonies, a cargo of lumber (a) and provisions, horses or neat cattle, from the said province, it shall be lawful to admit to entry and land any quantity of such rum or spirits, not exceeding in value the cargo of lumber or provisions, horses or neat cattle, so carried and landed, without payment of the duty of 6d. the gallon. ber, &c. Rule 13. In all cases where any rum or other spirits, being the Rum and spiproduce or manufacture of any of the said colonies in the West In- rits, &c. § 2. dies, shall be legally imported into the said province from any of the said colonies, in any vessel which, in her next clearing out from the said province after such importation, shall load with a cargo of lumber, or provisions, horses, or neat cattle, in the said province, and shall carry to and land the same in some of the said colonies, it shall be lawful to admit to entry and land any quantity of such rum or spirits, not exceeding in value the cargo of lumber or provisions, horses or neat cattle so loaded, without payment of the said duty of 6d. the gallon; provided, that the owners of such last mentioned vessel, which shall so have legally imported such rum or other spirits, or in case of such owners not residing in the said province, the master of such vessel, together with one or more sufficient sureties residing within the said province, shall, before such rum or other spirits shall be so admitted to entry without payment of the said duty, give bond to His Majesty, to be taken by the two principal officers of customs there, in the penal sum of 500l. with condition that the said vessel shall, in her next clearing out from the said province after such importation, be laden with a cargo of lumber or provisions, horses or neat cattle, equal in value to the rum or spirits so admitted to an entry, without payment of the said duty; and that the said lumber or provisions, horses or neat cattle, shall be carried to and landed in some of the said colonies in the West Indies. Rule 14. The value of the rum or other spirits so admitted to entry, Valuation, and the value of the cargo of lumber or provisions, horses or neat cat- § 3. tle, so loaded in the said province, shall respectively be computed according to the valuations contained in the schedule annexed. (b) SCHEDULE mentioned in the foregoing acts, according to which the articles are to be valued. (a) As to what articles are denominated lumber, see TITLE 118. By 30 Geo. 3. c. 8. § 2. lumber (except white oak staves), provisions, horses or neat cattle, exported under regulations of the above act, shall be the growth or produce of the said province of Quebec, and no other. (b) By 53 Geo. 3. c. 37. § 1. the schedule mentioned in 28 Geo. 3. is repealed, and the one inserted above substituted. By 2. it shall be lawful for His Majesty in council, by orders to be issued and published from time to time, to alter the valuations and articles contained in the said schedule whenever it shall appear necessary or proper upon any representation or report made by the governor and council of the province of Quebec. How and where rum Rule 15. Any rum or other spirits, being the produce or manu- 51 Geo. 3. facture of any of His Majesty's sugar colonies in the West Indies, c. 45. § 1. legally and directly imported into either of the provinces of Nova Scotia and New Brunswick, the island of Cape Breton, Prince Ed- and spirits ward's Island, and the island of Newfoundland in North America, may be imfrom the said sugar colonies or from the island of Bermuda, may be exported from either of the said provinces or islands to the province of Lower Canada, and landed and admitted to entry upon the payment of the same rate of duty as if the same had been imported directly from any of His Majesty's sugar colonies. ported. to be made, and certificate Rule 16. Every person loading on board any vessel in any of Affidavit as to the said provinces of Nova Scotia, New Brunswick, the island growth, &c. of Cape Breton, or Prince Edward's Island, or the island of Newfoundland, any rum or spirits as of the growth, produce, or manu- granted, § 2. facture of any of His Majesty's sugar colonies, in order to be exported from thence to Lower Canada, shall, before the clearing out of the said vessel, produce and deliver to the collector or other principal officer of customs at the loading port, his affidavit, or that of his agent or factor, signed and sworn to before some justice of the peace in the province or island where the same shall be shipped, expressing in words at length, and not in figures, the number and contents of the packages containing the rum or other spirits; also from what colony the same were imported, by whom, and the time when such importation took place, which affidavit shall be attested by the hand of the said justice of the peace to have been sworn to in his presence, who is hereby required to do the same without fee or reward; and the collector or other principal officer of customs to whom such affidavit shall be delivered, shall thereupon grant to the master of the vessel in which the same shall be loaden, a certificate under his hand and seal of office (without fee or reward) of his having received such affidavit pursuant to this act, and that it thereby appeared that such rum or other spirits was or were legally imported into the said province oriand, as the case may be, as of the produce or manufacture of His Majesty's sugar colonies, and such certificate shall express the number and contents of the packages containing the rum or other spirits so shipped on board such vessel. 3. Rule 17. Upon the arrival of such vessel at the port of her dis- Certificate to charge in the province of Lower Canada, the master of the said vessel be produced, shall, at the time of making the report of his cargo, deliver the said certificate to the collector or other principal officer of customs of such port, and make oath before him, which oath such officer is hereby authorized and required to administer, that the rum or other spirits so reported are the same that are mentioned and referred to in the said certificate; and if any rum or other spirits shall be imported or found on board any such vessel for which no such certificate shall be produced, or which shall not agree therewith, the same shall be deemed to be foreign rum and spirits, and shall be subject to the same duties, regulations, penalties, and forfeitures in all respects as rum or other spirits of the produce or manufacture of any foreign plantation is or are subject to by law. c. 39. 14. Rule 18. No goods whatever shall be imported from any of the 25 Geo. 3. territories belonging to the United States of America, by sea, or No goods coastwise, into the province of Quebec, or into the countries or from United 26 Geo. 3. C. 39. 29 Geo. 3. c. 16. 1. Goods from United States council. islands within the government thereof, or up the river Saint Lawrence from the sea, under the penalty of the forfeiture thereof, together with the vessel importing the same, and her tackle, &c. (a) Rule 19. It shall be lawful for His Majesty in council, by order to be issued and published, from time to time, to authorise, in case of necessity, the bringing or importing of bread, flour, Indian corn by orders in and live stock, as well into the province of Quebec, as into all the countries bordering on the gulf of Saint Lawrence, and into the islands within the said gulf, and also to the coast of Labrador, for the then ensuing season only, from any of the territories belonging to the United States of America, for the supply of the persons employed in carrying on the fisheries there: provided, that such bread, flour, Indian corn, and live stock, shall not be imported or brought, except in conformity to such regulations as shall be specified in such order, and except by British subjects, and in British-built ships owned by His Majesty's subjects, and navigated according to law, under the penalty of the forfeiture thereof, together with the vessel importing or bringing the same, and her tackle, &c. Who may seize, § 2. Rule 20. All the goods and vessels forfeited by this act shall and may be seized by the commander of any of His Majesty's vessels of war, or any commissioned, warrant, or petty officer, specially authorised by him, or by any officer of customs; and every forfeiture and penalty incurred by this act shall and may respectively be sued for, and Recovery of recovered, in such courts, and by such ways, and the produce thereof penalties, &c. respectively disposed of and applied in such manner, and to such uses, as any forfeiture incurred by any law respecting the revenue of customs may now be sued for, or recovered, disposed of, and applied, either in this kingdom, or in any of His Majesty's dominions in North America or the West Indies, as the case may happen to be. 30 Geo. 3. c. 8. § 1. Cases of emergency. United $3. 52 Geo. 3. Rule 21. It shall be lawful, in case of public emergency and distress, for the governor of the province of Quebec, or lieutenant governor and commander in chief for the time being, with the advice and consent of the council of the said province, to authorize the importation by sea or coastwise, into the said province of Quebec, or into the countries or islands within the government thereof, or up the river Saint Lawrence from the sea, of neat cattle, sheep, hogs, poultry, or live stock of any sort, bread, biscuit, flour, pease, beans, potatoes, wheat, rice, oats, barley, or grain of any sort, or flour made thereof, for a limited time, from any of the territories belonging to the said United States, for the supply of the inhabitants of the said province, and of the countries or islands within the government thereof: provided, that the said goods shall not be imported, except by British subjects, and in British-built ships owned by His Majesty's subjects, and navigated according to law, under the penalty of the forfeiture thereof, and also of the vessel in which the same shall be so imported, with her tackle, &c. Rule 22. [Similar to Rule 20 of this title.] Rule 23. No goods whatsoever, except goods of the growth, c. 55. § 1. produce, or manufacture of the territories of the United States of Ame (a) Sce Rules 19-21 of this title. As to goods brought by inland navigation nd land carriage, see Rule 23 of this title. |