STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1097 



(h) " conductor " means the person in charge or having the chief 

 direction of any railway train; 



(i) " owner," " importer," or " exporter " includes any person law- 

 fully acting on behalf of the owner, importer or exporter ; 



(j) " goods " means goods, wares and merchandise, or movable 

 effects of any kind, including carriages, horses, cattle and 

 other animals; 



(&) " warehouse " means any place, whether house, shed, yard, 

 dock, pond or other place in which goods imported may be 

 lodged, kept and secured without payment of duty ; 



(Z) " Customs warehouse " includes sufferance warehouse, bonding 

 warehouse and examining warehouse; 



(m) "oath" includes declaration and affirmation; 



(n) " seized and forfeited," " liable to forfeiture," or " subject to 

 forfeiture," or any other expression which might of itself 

 imply that some act subsequent to the commission of the 

 offence is necessary to work the forfeiture, shall not be con- 

 strued as rendering any such subsequent act necessary, but 

 the forfeiture shall accrue at the time and by the commis- 

 sion of the offence, in respect of which the penalty or for- 

 feiture is imposed; 



(o) " value " in respect of any penalty or forfeiture imposed by 

 this Act and based upon the value of any goods or articles, 

 means the duty-paid value of such goods or articles at the 

 time of the commission of the offence by which such penalty 

 or forfeiture is incurred; 



(p) " frontier port " means the first port at which the vehicle 

 carrying the goods to be entered arrives by land in Canada 

 after crossing the frontier, and the sea, lake or river port at 

 which the vessel in which the goods are carried arrives direct 

 from a port or place out of Canada ; 



650 (q) "court" means the Exchequer Court of Canada, or any 



superior court; 



(r) " duty " or " duties " includes special duty and surtax ; 



(s) all carrying by water which is not a carrying by sea or coast- 

 wise shall be deemed to be a carrying by inland navigation ; 



(t) the necessary discharging of any goods for the purpose of 

 lightening a vessel in order to pass any shoal or otherwise 

 for the safety of such vessel shall not be deemed an unlawful 

 landing or breaking of bulk. 



2. All the expressions and provisions of this Act, or of any law 

 relating to the Customs, shall receive such fair and liberal con- 

 struction and interpretation as will best ensure the protection of 

 the revenue and the attainment of the purpose for which this Act 

 or such law was made, according to its true intent, meaning and 

 spirit. R. S., c. 32, ss. 2, 29, 111; 51 V., c. 14, s. 2; 58-59 V., c. 22, 

 s. 3;4E. VIL, c. 10, s. 1. 



DEPARTMENT OF CUSTOMS. 



3. There shall be a department which shall be called the Depart- 

 ment of Customs, over which the Minister of Customs for the time 

 being appointed by the Governor General by Commission under the 

 Great Seal, shall preside. R. S., c. 32, s. 3 ; 60-61 V., c. 18, s. 2. 



