STATUTES, PROCLAMATIONS, RULES, OEDERS, ETC. 1105 



signee or importer of the said goods, or his attorney and agent duly 

 appointed to transact business with the collector, pursuant to the 

 provisions in that behalf of this Act, to the same effect as the oath, 

 distinctly referring to the invoice presented with such bill of entry, 

 and signed by such owner, importer or consignee, or by his attorney 

 and agent appointed as aforesaid, either in presence of the agent 

 making the entry or of a justice of the peace or notary public, who 

 shall attest the signature. R. S., c. 32, s. 46. 



37. Such declaration shall be kept by the collector, but may be dis- 

 pensed Avith under the order of the Governor in Council, when it is 

 deemed advisable, in the interests of commerce, to dispense therewith. 

 R. S., c. 32, s. 47. 



38. Vessels entering the gut of Annapolis may be reported and 

 entered and the duties on goods therein imported paid, either at the 

 port of Digby or Annapolis. R. S., c. 32, s. 172. 



39. Vessels entering the Great Bras d'Or or Little Bras d'Or shall 

 be reported and entered at such place as the Minister, from time to 

 time, directs. R. S., c. 32, s. 173. 



******* 



ENTRY OUTWARDS. 



96. The master of every vessel bound outwards from any port in 

 Canada to any port or place out of Canada, or on any voyage to any 

 place within .or without the limits of Canada, coastwise or by inland 

 navigation, shall deliver to the collector or other proper officer a 

 report outwards under his hand of the destination of such vessel, 

 stating her name, country and tonnage, the port of registry, the name 

 of the master, the country of the owners and the number of the crew. 



2. The master shall also, before the vessel departs, bring and deliver 

 to the collector or other proper officer, a content in writing under his 

 hand, of the goods laden, and the names of the respective shippers 

 and consignees of the goods, with the marks and numbers of the 

 packages or parcels of the same, and shall make and subscribe a decla- 

 ration to the truth of such content as far as any of such particulars 

 can be known to him. 51 V., c. 14, s. 20. 



97. Before any goods or ballast are taken on board such vessel, the 

 master shall show that all goods therein imported, except such as 

 were reported for exportation in the same vessel have been duly 

 entered : Provided that it shall be lawful for the collector or other 

 proper officer of Customs to issue a stiffening order that such goods 

 or ballast as are specified therein may be laden before the former 

 cargo is discharged. 51 V., c. 14, s. 20. 



08. The master of every vessel whether in ballast, or laden, shall, 

 before departure, come before the collector or other proper officer, 

 and answer all such questions concerning the vessel, and the cargo, 

 if any, and the crew and the voyage, as are demanded of him by such 

 officer, and, if required, shall make his answers or any of them part of 

 the declaration made under his hand. 



98. The master of every vessel whether in ballast, or laden, shall, 

 thereupon make out and give to the master a certificate of the clear- 

 ance of such vessel for her intended voyage with merchandise or a 

 certificate of her clearance in ballast, as the case may be. 



