STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1103 



wards; and the collector or other proper officer shall, immediately 

 thereupon, grant his warrant for the unlading of such goods, and 

 grant a permit for the conveyance of such goods further into Canada, 

 if so required by the importer. R. S., c. 32, s. 36. 



28. In default of such entry and landing, or production of the 



goods, or payment of duty, the officer may convey the goods to a 

 ustoms warehouse, or some secure place appointed by the collector 

 for such purposes, there to be kept at the risk and charge of the 

 owner. 



2. If such goods are not duly entered within one month from the 

 date of their being so conveyed to the Customs warehouse, or other 

 appointed place, and all charges of removal and warehouse rent duly 

 paid at the time of such entry, the goods shall be sold by public auc- 

 tion to the highest bidder, and the proceeds thereof shall be applied 

 first to the payment of duties and charges, and the surplus, if any, 

 after discharging the vessel's lien, or other charges for transporta- 

 tion, shall be paid to the owner of the goods or to his lawful agent: 

 Provided that, if the goods cannot be sold for a sum sufficient to pay 

 the duties and charges, if offered for sale for home consumption, or 

 the charges if offered for sale for exportation, such goods shall not be 

 sold, but shall be destroyed. R. S., c. 32, s. 37. 



29. If the importer of any goods whereon an ad valorem duty is im- 

 posed, or the person authorised to make the declaration required with 

 regard to such goods, makes and subscribes a declaration before the 

 collector or other proper officer, that he cannot, for Want of full in- 

 formation, make perfect entry thereof, and takes the oath in such 

 cases provided, then the collector or officer may cause such goods to 

 be landed on a bill of sight for the packages and parcels thereof, by 

 the best description that can be given, and to be seen and examined 

 by such person and at his expense, in the presence of the collector or 

 other proper officer, or of such other officer as is appointed by the 

 said collector or other proper officer, and to be delivered to such 

 person, on his depositing in the hands of the collector or officer a sum 

 of money sufficient in the judgment of the collector or officer to pay 

 the duties thereon. 



2. If the importer does not complete a perfect entry within the 

 time appointed by the collector, the money so deposited shall be taken 

 and held to be the duty accruing on such goods, and shall be dealt 

 with ahd accounted for accordingly. R. S., c. 32, s. 39. 



30. Such sight entry may be made as aforesaid and the goods may 

 be delivered, if such importer or person as aforesaid makes oath or 

 affirms that the invoice has not been and cannot be produced, and 

 pays to the collector or proper officer aforesaid a sum of money suf- 

 ficient in the judgment of such collector or officer to pay the duties on 

 such goods; and such sum shall then be held to be the amount of 

 such duties. R. S., c. 32, s. 40. 



31. No entry shall, except in cases in which it is otherwise pro- 

 vided herein or by regulation of the Governor in Council, be deemed 

 perfect unless a sufficient invoice of the goods to be entered, duly 

 certified in writing thereon as correct by the person, firm or corpora- 

 tion frm whom the said goods were purchased, has been produced 

 to the collector, and duly attested as required by this Act, and, in 

 the case of consigned goods, verified by the oath of the consignor. 

 51 V., c. 14, s. 9. 



