STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1107 



revenue at the place to which the goods were exported, or, if such 

 place is in a foreign country, of any proper officer of Customs therein 

 or of any British or foreign consul or vice-consul resident there, show- 

 ing that the goods named in the said entry were actually landed and 

 left at some place, naming it, out of Canada, as provided for in the 

 said entry, or, if it is proved to the satisfaction of the collector or other 

 proper officer that the said goods were, after leaving Canada, lost and 

 destroyed, the person making such export entry shall be deemed to 

 have satisfied the obligation thereby imposed upon him. 51 V., c. 14, 

 s.22. 



103. The Minister may define and limit the kind, quantity and class 

 of goods which may be delivered out of warehouse as ship's stores, 

 and also the kind, quantity and class of goods arriving in Canada as 

 stores of vessels, which may be used free of duty on board such ves- 

 sels in Canadian waters, or which may be treated as surplus stores of 

 vessels, and any such goods, within the definition or limitation so 

 established, may be delivered out of warehouse as ship's stores for any 

 vessel of the registered tonnage of fifty tons or upwards, bound on a 

 voyage to a port out of Canada, or engaged in trade between an 

 Atlantic port and a Pacific port of Canada, or in trade on inland 

 waters along the boundary between Canada and the United States, or 

 for any vessel bound for and engaged in the deep sea fishing, upon 

 proof being made by affidavit of the master or owner or his agent, to 

 the satisfaction of the proper officer, that the stores are necessary and 

 intended for the purposes aforesaid. 61 V., c. 36, s. 1. 



104. The owners, shippers or consignors of any goods consigned to 

 a port or place out of Canada, to be transported by railway or other 

 land conveyance, shall enter the same for exportation at the Custom- 

 house nearest to the place of landing; and such entry shall specify the 

 kinds and quantities of the articles laden by them respectively, and 

 the proper name and description of the railway over which such goods 

 are to be transported, or of any other conveyance to be used for the 

 same purpose ; and they shall verify the entry by oath, and such oath 

 shall be of the same form and tenor as that required from owners, 

 shippers or consignors of goods to be transported by sea. 



2. If any of such goods are liable by law to any export duty, such 

 duty shall be clearly stated upon such entry, and no railway car or 

 other vehicle upon which such goods are laden shall be permitted to 

 leave the limits of the port at which such entry should have been 

 made until such duty is paid to the collector or other proper officer. 

 K, S., c. 32, s. 106. 



105. No entry outwards and no shipping warrant or warrant for the 

 taking of goods from warehouse for exportation shall be deemed valid, 

 unless the particulars of the goods and packages correspond with the 

 particulars in the entry inwards, nor unless the goods are properly 

 described in the entry outwards by the character, denomination and 

 circumstances under which they were originally charged with duty. 

 It. S., c. 32, s. 109. 



106. If the owner of any goods is resident more than ten miles 

 from the office of the collector at the port of shipment, he may ap- 

 point an agent to make his entry outwards and clear and ship his 

 goods, but the name of the agent and the residence of the owner shall 

 be subjoined to the name in the entry and shipping warrant, and the 

 agent shall make the declaration on the entry which is required of 



