1142 APPENDIX TO BRITISH CASE. 



287. The Governor in Council may, from time to time, and as 

 occasion requires, make such regulations as to him seem meet, with 

 respect to goods conveyed directly through the Canadian canals or 

 otherwise, by land or inland navigation, or in or on railway cars, 

 from one part of the frontier line between Canada and the United 

 States to another, without any intention of unlading such goods in 

 Canada ; and he may cause such bonds or security to be given, or such 

 precautions to be taken, at the expense of the owner or person in 

 charge of such goods, whether by placing officers of the Customs on 

 board any such vessel, railway car or carnage, or otherwise, as to him 



seems meet. 



674 2. Upon the refusal of the owner or person in charge to com- 

 ply with the regulations so made, the duty on the goods shall 



forthwith become payable as in case of the importation of such goods. 



51 V., c. 14, s. 47. 



288. The Governor in Council may, under regulations made for 

 that purpose, allow, on the exportation of goods which have been 

 imported into Canada, and on which a duty of Cu-toms has been paid, 

 a drawback equal to the duty so paid with such deduction therefrom 

 as is provided in such regulations. 



2. In cases mentioned in such regulations, and subject to such pro- 

 visions as are therein made, such drawback, or a specific sum in lieu 

 thereof, may be allowed on duty-paid goods manufactured or wrought 

 in Canada into goods exported therefrom. 



3. The period within which such drawback may be allowed, after 

 the time when the duty was paid, shall be limited in such regulations. 

 R. S., c. 32, s. 247. 



289. The Governor in Council may interpret, limit or extend the 

 meaning of the conditions upon which it is provided in any Act im- 

 posing duties of Customs that any article may be imported free of 

 duty for special purposes, or for particular objects or interests; and 

 may make regulations for declaring or defining what cases shall come 

 within the conditions of such Act. and to what objects or interests of 

 an analogous nature the same shall apply and extend, and may direct 

 the payment or non-payment of duty in any such case, or the remis- 

 sion thereof by way of drawback, if such duty has been paid. R. S., 

 c. 32, s. 248. 



290. The Governor in Council may make such regulations as are 

 considered advisable, for the appointment of sufferance wharfs and 

 warehouses, at which goods arriving by vessels in transit to other 

 ports or confined to certain days of departure, may be landed and 

 afterwards stored before entry, if such vessels are duly reported to the 

 Custom-house and the collector's warrant for such landing obtained, 

 and if such landing is effected between sunrise and sunset, on a day 

 not being Sunday or a statutory holiday, and if the goods on being so 

 landed, are immediately stored in some such approved sufferance 

 warehouse; and such goods shall be thereafter dealth with by the 

 proper officer of Customs as prescribed by law. 



2. The Governor in Council may make similar regulations for the 

 appointment of sufferance warehouses in which goods arriving by 

 railway may be stored before entry, when such goods have been duly 

 reported to the collector or proper officer of Customs. 



3. Nothing in this section shall affect any contract, expressed or 

 implied, between the master or owner of any such vessel, and the 



