1104 APPENDIX TO BRITISH CASE. 



32. With the bill of entry of any goods, there shall be produced 

 and delivered to and left with the collector an invoice of the goods, 

 as provided in the last preceding section, attested by the oath of the 

 owner, and if the owner is not the person entering such goods, then 

 verified by the oath of the importer or consignee, or, subject to the 

 provision hereinafter made, some other person who may lawfully 

 make such entry and verify such invoice, in the form or to the effect 

 of the oath or oaths prescribed by the Governor in Council in that 

 behalf. 



2. Such oath or oaths shall be written or printed, or partly written 

 and partly printed on such invoice, or on the bill of entry, as the 

 case may be, or shall be annexed thereto, and shall in either case 

 distinctly refer to such invoice so that there can be no doubt as to 

 its being the invoice to which the oath is intended to apply, and such 

 oath shall be subscribed by the person making it and certified by the 

 signature of the person before whom it is made. 



3. The bill of entry shall also contain a statement of the quantity 

 and value for duty of the goods therein mentioned, and shall be 

 signed by the person making the entry, and shall be verified in the 

 form or to the effect of the oath prescribed by the Governor in Coun- 

 cil in that behalf. R. S., c. 32, s. 42. 



33. If there are more than one owner, importer or consignee of any 

 goods, any one of them cognizant of the facts may take the oath 

 required by this Act ; and such oath shall be sufficient unless the goods 

 have not been obtained by purchase in the ordinary way, and some 

 owner, resident out of Canada, is the manufacturer or producer of 

 the goods, or concerned in the manufacture or production thereof, 

 in which case the oath of such non-resident owner, or one of the non- 

 resident owners, if there are more than one, cognizant of the facts, 

 shall be requisite to the due attestation of the invoice. R. S., c. 32, 

 s. 43. 



34. The invoice of any goods produced and delivered to the col- 

 lector, with the bill of entry thereof, shall, if required by the collector, 

 be attested by the oath of the owner or one of the owners of such 

 goods, and shall also be verified by the oath of the importer or .con- 

 signee or other person who may, under this Act, lawfully make entry 

 of such goods and verify such invoice, if the owner or one of the 

 owners is not the person entering such goods; and shall also, if re- 

 quired by the collector, be attested by the oath of the non-resident 

 owner being the manufacturer or producer of such goods, in the case 

 mentioned in the last preceding section, although one of the owners 

 is the person entering the goods and verifying the invoice on oath. 

 R. S., c. 32, s. 44. 



35. If the owner, importer or consignee of any goods is dead, or a 

 bankrupt or insolvent, or if for any cause his personal estate is being 

 administered by another person, his executor, curator, administrator 

 or assignee, or person administering as aforesaid, may, if cognizant 

 of the facts, take any oath and make any entry which such owner, 

 importer or consignee might otherwise have taken or made. R. S., 

 c. 32, s. 45. 



36. No person other than the owner, consignee or importer of the 

 goods of which entry is to be made, shall be allowed to take any 



654 oath connected with the entry, unless there is attached to the bill 

 of entry therein referred to, a declaration by the owner, con- 



