1112 APPENDIX TO BRITISH CASE. 



126. If a vessel which has live stock or perishable articles on board 

 arrives after business hours, the collector or any officer at the port 

 may permit the master to unload the same before report ; but report 

 shall in such case be made as soon as possible after the next opening 

 of the Custom-house. R. S., c. 32, s. 165. 



IMPORTATION OF FIRE-ARMS AND MUNITIONS OF WAR. 



127. Fire-arms and munitions of war shall not be imported except 

 from the United Kingdom of Great Britain and Ireland, unless upon 

 application to, and permission given by the Minister. R. S., c. 32. 

 s.171. 



658 IMPORTATION OF MEDICINAL PREPARATIONS. 



128. All medicinal preparations, whether chemical or other, usually 

 imported with the name of the manufacturer, shall have the true 

 name of such manufacturer and the place where they are prepared, 

 and the word Alcoholic, if they contain alcohol, or Non-alcoholic, if 

 they do not contain alcohol, permanently and legibly affixed to each 

 parcel by stamp, label, or otherwise. 60-61 V., c, 16, s. 12. 



REFUND OF DUTY. 



129. No refund of duty paid shall be allowed because of any 

 alleged inferiority, or deficiency in quantity of goods imported and 

 entered, and which have passed into the custody of the importer 

 under permit of the collector, or because of the omission in the in- 

 voice of any trade discount, or other matter or thing, which might 

 have the effect of reducing the quantity or value of such goods for 

 duty, unless the same has been reported to the collector within four- 

 teen days of the date of entry or delivery or landing, and the said 

 goods have been examined by the said collector or by an appraiser or 

 other proper officer of Customs, and the proper rate or amount of 

 reduction certified by him after such examination; and, if such col- 

 lector or proper officer reports that the goods in question cannot be 

 identified as those named in the invoice and entry in question, no 

 refund of the duty or any part thereof shall be allowed. 



2. All applications for refund of duty in such cases shall be sub- 

 mitted with the evidence and all particulars for the decision of the 

 Minister, who may order payment on finding the evidence sufficient 

 and satisfactory. R. S., c. 32, s. 63; 62-63 V., c. 22, s. 1; 3 E. VII., 

 c. 14, s. 13. 



130. Although any duty of Customs has been overpaid, or although, 

 after any duty of Customs has been charged and paid, it appears 

 or is judicially established that the same was charged under an 

 erroneous construction of the law, no such overcharge shall be re- 

 turned after the expiration of three years from the date of such 

 payment, unless application for payment has been previously made. 

 R. S., c. 32, s. 168. 



131. No refund of duty shall be allowed after the lapse of fourteen 

 days from the time of entry for any alleged misdescription of goods 

 by the importer. 



