1108 APPENDIX TO BRITISH CASE. 



the owner, and shall answer the questions that are put to him, and 

 any trading corporation or company may appoint an agent for the 

 like purpose. R. S., c. 32, s. 110. 



REPORTS GEN ER AL. 



107. The report, inwards or outwards, required by this Act, may, 

 in the case of any steam vessels carrying a purser be made by such 

 purser with the like effect in all respects, and subject to the like pen- 

 alty on the purser, and on the vessel, and the like forfeiture of the 

 goods in case of any untrue report, as if the report was made by the 

 master ; and the word " master," when elsewhere used in this Act in 

 relation to such reports, shall, for the purpose of this section, be con- 

 strued as including the purser of any steam vessel: Provided that 

 nothing herein contained shall preclude the collector or other proper 

 officer of Customs from calling upon the master of any steam vessel 

 to answer all such questions concerning the vessel, passengers, cargo 

 and crew, as might be lawfully demanded of him if the report had 

 been made by him, or to exempt the master or the vessel from the 

 penalties imposed by this Act for failure to answer any such ques- 

 tion, or for answering untruly, or to prevent the master from mak- 

 ing such report, if he sees fit so to do. 51 V., c. 14, s. 32. 



VERIFICATION OF ENTRIES. 



108. No entry and no warrant for the landing of any goods, or for 

 the taking of any goods out of any warehouse shall be deemed valid 

 unless the particulars of the goocls and packages in such entry or 

 warrant correspond with the particulars of the goods and packages 

 purporting to be the same in the report of the vessel or other report, 

 where any is required, by which the importation or entry thereof 

 is authorized, nor unless the goods have been properly described in 

 such entry by the denominations and with the characters and circum- 

 stances, according to which such goods are charged with duty or 

 may be imported. 



2. Any goods taken or delivered out of any vessel, or out of any 

 warehouse, or conveyed into Canada beyond the port or place of 

 entry, by virtue of any entry or warrant not corresponding with the 

 facts in all such respects, or not properly describing the goods, shall 

 be deemed to be goods landed or taken without due entry thereof, and 



may be dealt with accordingly. R. S., c. 32, s. ll9. 

 656 109. The collector or proper officer, after the entry of any 



goods, may on suspicion of fraud open and examine any pack- 

 age of such goods in the presence of two or more witnesses, and, if 

 upon examination, the same are found to agree with the entries, they 

 shall be repacked by the collector or proper officer at the public cost. 

 R. S., c. 32, s. 119. 



110. Any package of which the importer or his agent declares the 

 contents to be unknown to him may be opened and examined by the 

 collector or other proper officer in the presence of such importer or 

 agent, and at the expense of fche importer, who shall also bear the 

 expense of repacking. R. S., c. 32, s. 120. 



111. The collector shall cause at least one package in every invoice 

 or entry and at least one package in ten, if there are more than ten in 



