STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1099 



(or as the case may be), do solemnly swear (or affirm) that I will faithfully 

 perform the duties of the said office without partiality, fear, favour or affec- 

 tion, and that I will appraise the value of all goods submitted to my appraise- 

 ment, according to the true intent and meaning of the laws imposing duties of 

 Customs in Canada ; and that I will use my best endeavours to prevent all 

 fraud, subterfuge or evasion of the said laws, and more especially to detect, 

 expose, and frustrate all attempts to undervalue any goods, wares, or mer- 

 chandise on which any duty is chargeable. So help me God. 



A. B., 



Appraiser for 



(as the case may be). 



Sworn before me, this day of 19 . 



(as the case may be). 



51 V., c. 14, s. 12. 



651 11. If no appraiser is appointed in any port of entry, the 



collector there shall act as appraiser, but without taking any 

 special oath of office as such. 



2. The Minister may, at any time, direct any appraiser to attend 

 at any port or place for the purpose of valuing any goods, or of 

 acting as appraiser there during any time, and such appraiser shall 

 accordingly do so without taking any new oath of office. 



3. Every appraiser shall be deemed an officer of the Customs. 

 R. S., c. 32, s. 57. 



APPLICATION OF CONSOLIDATED REVENUE AND AUDIT ACT. 



12. The duties imposed by any Act relating to the Customs shall 

 be held to be duties within the meaning of the Consolidated Revenue 

 and Audit Act, and shall, with all the matters and things thereunto 

 relating, be subject to the provisions of the said Act, and to the regu- 

 lations and orders of the Governor in Council, made under the 

 authority thereof, in so far as the same are not inconsistent with this 

 Act. 



2. All moneys arising from such duties, or from any penalties by 

 this Act imposed, and belonging to His Majesty, shall be paid over 

 by the officer receiving the same to the Minister of Finance, and shall 

 form part of the Consolidated Revenue Fund of Canada. R. S., 

 c. 32, s. 6. 



REPORT AND ENTRY INWARDS. 



13. No goods shall be unladen from any vessel arriving at any 

 port or place in Canada, from any place out of Canada, or from any 

 vessel having dutiable goods on board brought coastwise, nor shall 

 bulk be broken within three leagues of the coast, until due entry has 

 been made of such goods, and warrant granted for the unlading 

 of the same. 



2. No goods shall be so unladen, unless for the purpose of lighten- 

 ing the vessel in crossing over or getting free from a shoal, rock, bar 

 or sand bank, except between sunrise and sunset, and on some day not 

 being a Sunday or statutory holiday, and at some hour and place at 

 which an officer of the Customs is appointed to attend the unlading of 

 goods, or at some place for which a sufferance has been granted by 

 the collector or other proper officer, for the unlading of such goods. 



3. If after the arrival of the vessel within three leagues of the 

 coast, any alteration is made in the stowage of the cargo so as to 

 facilitate the unlawful unlading of any part thereof, or if any part 



