OF THE DOMINION OP CANADA. 151 



(4) In case the goods so shipped or any part thereof are or is 

 liable by law to any export duty, the amount of such duty shall be 

 stated in such entry; and no such entry shall be valid, and no clear- 

 ance shall be granted to such vessel until such duty is paid to the 

 collector or other proper officer of Customs. R. S., c. 32, s. 101. 



5JC *f* ^p *^ *^ *P *f* 



116. For the purpose of the levying of any duty, or for any other 

 purpose of this Act or any other law relating to the Customs, — 



(a) the importation of any goods, if made by sea, coastwise or 

 by inland navigation, in any decked vessel, shall be deemed to have 

 been completed from the time the vessel in which such goods were 

 imported came within the limits of the port at which they ought 

 to t>e reported, and, if made by land or by inland navigation in any 

 undecked vessel, then from the time such goods were brought within 

 the limits of Canada; 



(b) the exportation of any goods from Canada shall be deemed to 

 have been commenced from the time of the legal shipment of such 

 goods for exportation after due entry outwards in any decked ves- 

 sel, or, if the exportation is by land or in any undecked vessel, from 

 the time the goods were carried beyond the limits of Canada; 



(c) the date of exportation in &ny decked vessel of any goods to 

 Canada, from any port or place out of Canada, shall be deemed and 

 taken to be the date at which such goods actually left such port or 

 place out of ( lanada for their destination in Canada, winch date may 

 be established by the production of the clearance of the vessel from 

 such port or place out of Canada, or the oath of the master as to the 

 date of sailing, if such sailing w&s subsequent to the date of the 

 clearance ; 



the time of the arrival of any vessel in a Canadian port shall be 

 deemed to be the time at which the report of such vessel was, is, or 



OUghl to ha\ c been made ; 



the time of the departure of any vessel from a Canadian port. 

 shall be deemed to be the time of the last clearance of such vessel 

 on i he voyage on which she departed. 52 V., c. 14. s. 12. 



J(C -;. -;. 5JC ,\. ;f. 5j» 



GOODS TO BE IMPORTED IN REGISTERED VESSELS. 



1 is. No person, unless he is authorized by the Governor in Coun- 

 cil, hall import any goods, wares or merchandize from any port or 

 place out of Canada in any vessel which has not been duly registered 

 and not a certificate of such registry on hoard. K. S., c. 32, 



s. 170. 



REVISED STATUTES. 1906, CHAPTER 113. 

 A' 'I Re i"-' ting Shipping in < lanada. 



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rn. >i \<.r. nisi RIOTS LND \i I HORITIBS. 



•ill. The pilotage district of Quebec shall comprise the river St. 

 Lawrence from the basin of Portneuf inclusively to an imaginary 

 line drawn from the eastern anchorage ground off Barnaby Island 



