1102 APPENDIX TO BRITISH CASE. 



(c) Every person whosoever so arriving in Canada from any port 

 or place out of Canada, on foot or otherwise, and having 

 with him or in his charge or custody, any goods, whether 

 such goods are dutiable or not; 



shall come to the Custom-house nearest to the point at which he 

 crossed the frontier line, or to the station of the officer nearest to such 

 point, if such station is nearer thereto than any Custom-house, before 

 unlading or in any manner disposing of the same, and there make a 

 report in writing to the collector or proper officer, stating the con- 

 tents of each and every package and parcel of such goods and the 

 quantities and values of the same. 



2. Such person shall also then truly answer all questions respecting 

 such goods or packages, and the vehicle, fittings, furnishings and 

 appurtenances and animals, and the harness or tackle appertaining 

 thereto, as the said collector or proper officer requires of him, and 

 shall then and there make due entry of the same, in accordance with 

 the law in that behalf. 52 V., c. 14, s. 3. 



24. Every importer of goods by sea from any place out of Canada 

 shall, within three days after the arrival of the importing vessel, 

 make due entry inwards of such goods, and land the same. 



2. Every importer of goods imported by inland navigation in a 

 decked vessel of one hundred tons burthen or more, shall, within 

 twenty-four hours of the arrival of the importing vessel, make due 

 entry inwards of such goods and land the same. 



3. Every importer of goods imported by inland navigation in any 

 undecked vessel, or in any vessel less than one hundred tons burthen, 

 or by land, shall, forthwith, after the importation of such goods, 

 produce the same to the proper officer and make due entry thereof. 

 K. S., c. 32, s. 34. 



25. The person entering any goods inwards shall deliver to the col- 

 lector or other proper officer, 



(a) an invoice of such goods showing the place and date of pur- 

 chase and the name or the style of the firm or person from 

 whom the goods were purchased, and a full description 

 thereof in detail, giving the quantity and value of each kind 

 of goods so imported ; and, 



(6) a bill of entry of such goods, in such form as is appointed by 

 a competent authority, fairly written or printed, or partly 

 written and partly printed, and in duplicate, containing the 

 name of the importer, and if imported by water, the name 

 of the vessel and of the master, and of the place to whicli 

 bound, and of the place, within the port, where the good> 

 are to be unladen, and the description of the goods, and the 

 marks and numbers and contents of the packages, and the 

 place from which the goods are imported, and of what 

 country- or place such goods are the growth, produce or 

 manufacture. R. S., c. 32, s. 35. 



26. The quantity and value of any goods shall always be stated 

 in the bill of entry thereof, although such goods are not subject to 

 duty, and the invoice thereof shall be produced to the collector. R. S., 

 c. 32, s. 38. 



27. Unless the goods are to be warehoused in the manner by this 

 Act provided, the importer shall, at the time of entry pay clown, 



653 or cause to be so paid, all duties upon all goods entered in- 



