Goods must be brought to a there is a Cus

Place where

tom House.

Houses.

· XXX. PROVIDED always, and be it further enacted, That it shall not be lawful so to bring or import any Goods, except into some Port or Place of Entry at which a Custom House now is or hereafter may be lawfully established :PROVIDED also, that it shall be lawful for the Governor, Governor may Lieutenant Governor, or Person administering the Govern- appoint Custom ment of any of the said Possessions respectively, by and with the Advice and Consent of the Executive Council thereof for the Time being, if any Executive Council be there established, from Time to Time to diminish or increase, by Proclamation, the Number of Ports or Places of Entry, which are or hereafter may be appointed in such Province, for the Entry of Goods brought or imported as aforesaid.

collected in

XXXI. AND be it further enacted, That the Duties Duties to be imposed by this Act shall be ascertained, levied, and resame Manner covered, for and upon all Goods so brought or imported, as on Goods in the same Manner, and by the same Means, and under imported by the same Rules, Regulations, Restrictions, Penalties, and Sea. Forfeitures, as the Duties on the like Goods imported by Sea may and can be ascertained, levied, or recovered, as far as the same are applicable; AND if any Goods shall be brought or imported contrary hereto, or if any Goods so brought or imported shall be removed from the Station or Place appointed for the Examination of such Goods by the Officers of the Customs, before all Duties payable thereon shall have been paid or satisfied, — such Goods shall be forfeited, together with the Vessel, Boat, or Carriage, and the Horses or other Cattle, in or by which such Goods shall have been so imported or brought or so removed.

Duties in
Canada on

American Boats, as in as America on

XXXII. AND be it further enacted, That the same Tonnage Duties shall be paid upon all Vessels or Boats of the United States of America, importing any Goods into either of the Provinces of Upper or Lower Canada, are or may be for the Time being payable in the United British Boats. States of America, on British Vessels or Boats entering the Harbours of the State from whence such Goods shall have been imported.

XXXIII. AND whereas it is expedient to constitute Ports herein and appoint some of the free Ports (1) in America to be

(1) For Table of Free Ports, see § 2.

mentioned to be free warehousing Ports

free warehousing Ports, for all Goods which may be legally imported into the said Ports respectively; and it is also expedient to empower His Majesty (1) to constitute and appoint from Time to Time any other Ports in any of the said British Possessions in America to be in like Manner free warehousing Ports for such Goods as may be legally imported into such Ports respectively; and it is therefore necessary to make Regulations for the appointing of proper Warehouses at such Ports, and for the lodging and securing of Goods therein; be it therefore enacted, THAT the several Ports herein-after mentioned; (that is to say),

Kingston in the Island of Jamaica, Halifax in Nova Scotia, Quebec in Canada, Saint John's in New Brunswick, and Bridge Town in the Island of Barbadoes, shall be free warehousing Ports for the Purposes of this Act; AND that it shall be lawful for the several Collectors and Controllers of the said Ports respectively, by Notice in Writing under their Hand, to appoint from Time to Time such Warehouses, at such Ports respectively as shall be approved of by them, for the free warehousing and securing of Goods therein for the Purposes of this Act, and also in such Notice to declare what Sorts of Goods may be so warehoused, and also by like Notice to revoke or alter any such Appointment or Declaration : PROVIDED always, that every such Notice shall be transmitted to the Governor of the Place, and shall be published in such Manner as he shall direct.

XXXIV. AND be it further enacted, That it shall be lawful for the Importer of any such Goods into the said Ports, to warehouse the same in the Warehouses so appointed, without Payment of any Duty on the First Entry (2) thereof, subject nevertheless to the Rules, Regulations, Restrictions, and Conditions (3) herein-after contained.

XXXV. AND be it further enacted, That all Goods so warehoused shall be stowed in such Parts or Divisions of the Warehouse, and in such Manner as the Collector and Controller shall direct; and that the Warehouse shall be locked and secured in such Manner, and shall be opened and visited only at such Time, and in the Presence of such Officers, and under such Rules and

(1) See Power so given, § 43.
(3) See Bond, § 36.

(2) See Entry, § 19.

Regulations as the Collector and Controller shall direct;

or shall,

J

to and from Warehouse.

and that all such Goods shall, after being landed upon Carrying Goods Importation, be carried to the Warehouse, after being taken out of the Warehouse for Exportation, be carried to be shipped, under such Rules (1) and Regulations as the Collector and Controller shall direct.

housed.

XXXVI. AND be it further enacted, That upon the Bond upon Entry of any Goods to be warehoused (2), the Importer Entry of Goods of such Goods, instead of paying down the Duties due to be ware thereon (3), shall give Bond with Two sufficient Sureties, to be approved of by the Collector or Controller, in treble the Duties payable on such Goods, with Condition for the safe depositing of such Goods in the Warehouse mentioned in such Entry, and for the Payment of all Duties due upon such Goods, or for the Exportation thereof, - according to the First Account taken of such Goods upon the landing of the same; - and with further Condition, that no Part thereof shall be taken out of such Warehouse until cleared from thence upon due Entry and Payment of Duty, or upon due Entry for Exportation; → and with further Condition, that the whole of such Goods. shall be so cleared from such Warehouse; and the Duties, upon any Deficiency of the Quantity according to such First Account, shall be paid within Two Years from the Date of the First Entry thereof; and if after such Bond shall have been given, the Goods or any Part thereof shall be sold or disposed of, so that the original Bonder shall be no longer interested in or have controul over the same, — it shall be lawful for the Collector and Controller to admit fresh Security to be given by the Bond of the new Proprietor or other Person having Controul over such Goods, with his sufficient Sureties, and to cancel the Bond given by the original Bonder of such Goods, or to exonerate him to the Extent of the fresh Security so given.

-

XXXVII. AND be it further enacted, That if any Goods which have been entered to be warehoused shall not be duly carried and deposited in the Warehouse, or shall afterwards be taken out of the Warehouse without

(1) The Goods are constructively in the Custody of the Officers from the Arrival of the importing Ship-to the Payment of the Duty-or to the final Departure of the exporting Ship,

(2) For Power to warehouse Goods, see § 34.

(3) As required by § 19.

Purchaser of

Goods
may give
Bond in lieu of

original Bond.

Goods not duly warehoused, &c. to be forfeited.

Account of
Goods to be

taken on landing.

due Entry and Clearance, or having been entered and cleared for Exportation from the Warehouse, shall not be duly carried and shipped, or shall afterwards be relanded, except with Permission of the proper Officer of the Customs, such Goods shall be forfeited.

XXXVIII. AND be it further enacted, That upon the Entry and Landing of any Goods to be warehoused, the proper Officer of the Customs shall take a particular Account of the and shall mark the Contents on

same,

each Package, and shall enter the same in a Book to be No Goods to be kept for that Purpose; AND no Goods which have:

taken out without Entry.

Deficiencies to be ascertained.

Duties to be paid upon Deficiencies.

Samples may be taken.

Goods may be sorted and repacked.

been so warehoused shall be taken or delivered from the
Warehouse, except upon due Entry, and under care of
the proper Officers for Exportation, or upon due Entry
and Payment of Duty for Home Use; AND when-
ever the Whole of the Goods warehoused under any Entry
shall be cleared from the Warehouse, or whenever fur-
ther Time shall be granted (1) for any such Goods to
remain warehoused, an Account shall be made out of
the Quantity upon which the Duties have been paid,
and of the Quantity exported, and of the Quantity (to
be then ascertained) of the Goods still remaining in the
Warehouse, as the Case may be, - deducting from the
Whole the Quantity contained in any whole Packages (if
any) which may have been abandoned (2), for the Duties;
and if upon such Account there shall in either Case
appear to be any Deficiency of the original Quantity, the
Duty payable upon the Amount of such Deficiency shall
then be paid.

-

XXXIX. AND be it further enacted, That it shall be lawful for the Collector and Controller, under such Regulations as they shall see fit, to permit moderate Samples to be taken of any Goods so warehoused without Entry, and without Payment of Duty, except as the same shall eventually become payable, as on a Deficiency of the original Quantity. (3)

XL. AND be it further enacted, That it shall be lawful for the Collector and Controller, under such Regulations as they shall see fit, to permit the Proprietor or other

(1) See Power of Collector and Controller to grant further Time, § 41. (2) Packages abandoned are not liable to Duty, see § 40.

(3) See § 38.

Person having Controul over any Goods so warehoused, to
― sort, separate, and pack and repack any such Goods, —
and to make such lawful Alterations therein, or Arrange-
ments and Assortments thereof, as may be necessary for the
Preservation of such Goods, or in order to the Sale, Ship-
ment, or legal Disposal of the same; and also to permit
any Parts of such Goods so separated to be destroyed,
but without Prejudice to the Claim for Duty upon the
whole original Quantity of such Goods (1):
VIDED always, that it shall be lawful for
any
abandon any whole Packages to the Officers of the Cus-
toms for the Duties, without being liable to any Duty
upon the same.

-

-

PRO-
Person to

XLI. AND be it further enacted, That all Goods which have been so warehoused shall be duly cleared, either for Exportation or for Home Consumption, within Two Years from the Day of the First Entry thereof; and if any such Goods be not so cleared it shall be lawful for the Collector and Controller to cause the same to be sold, and the Produce shall be applied, first to the Payment of the Duties, next to Warehouse Rent and other Charges, and the Overplus (if any) shall be paid to the Proprietor:

PROVIDED always, that it shall be lawful for the Further Time Collector and Controller to grant further Time (2) for any may be granted, such Goods to remain warehoused, if they shall see fit so

to do.

XLII. AND be it further enacted, That upon the Entry outwards of any Goods to be exported from the Ware house, the Person entering the same shall give Security by Bond, in Treble the Duties of Importation on the Quantity of such Goods, with Two sufficient Sureties, to be approved by the Collector or Controller, that the same shall be landed at the Place for which they be entered outwards, or be otherwise accounted for to the Satis faction of the Collector and Controller,

XLIII. AND be it further enacted, That it shall be lawful for His Majesty in Council from Time to Time to appoint any Port in His Majesty's Possessions in America, to be a free warehousing Port for the Purposes of this Act; -and every such Port so appointed by His Majesty shall be a free warehousing Port under this Act as if ap

(1) See $ 38,

(2) In which Case see Regulation, § 38.