1240 



APPENDIX TO BRITISH CASE. 



No. 139. 1898, March 30: Extract from Newfoundland Statute^ 61 



Viet., Cap. 13* 



An Act respecting the customs. 



Section. 



1. Short title. 



2. Interpretation. 



3. Governor in Council may appoint 



port of entry. 



4. Duties to be debts to Her Majesty. 



5. Additional duty payable in case of 



under valuation of goods in bill 

 of entry. 



6. Governor in Council may, in case 



of difference, declare rates of 

 duty. 



7. Invoices of goods to be in currency 



of country of export. 



8. Duties proportionate. 



9. Allowances for tare and draft. 



10. Duty on non-enumerated articles 



resembling enumerated. 



11. Duty on non-enumerated articles 



resembling more than one enu- 

 merated. 



12. Duty on articles made of more 



than one material. 



13. Duty on articles enumerated under 



more than one name. 



14. Duty on unenumerated spirits and 



strong waters. 



15. Duty on derelect, flotsam, &c. 



16. Sale for non-payment of duties 



within twelve months. 



17. Samples may be taken. 



18. Goods not to be unladen, nor bulk 



broken, except after due entry, &c. 



19. Steamboats cargo may be dis- 



charged into a warehouse. 



20. Goods imported to be brought only 



into port of entry. 



21. Vessels may be boarded within 



three miles of anchorage. 



22. Report to be made by mast of ves- 



sel arriving from sea or coast- 

 wise. 



23. Production of register and bills of 



lading. 



24. Penalty for breach of provisions 



of last section. 



25. Goods not reported liable to for- 



feiture. 



26. Goods intended for another port or 



for export. 



27. Goods not intended to be landed 



at first port 



28. Entries to be made within three 



days of arrival of goods. 



29. Person entering goods to deliver 



invoice. 



30. Goods not entered may be taken 



to warehouse and sold. 



Section. 



[Passed March 30th, 1S98.] 



31. Quantity and value to be stated In 



bill of entry. 



32. Duties amounting to less than $200 



to be paid in cash. 



33. Interest at six per cent, to be paid 



on bonds for duties. 



34. Entries by bill of sight. 



35. Case in which sight entry may be 



made. 



36. Entry not perfect without Invoice 



unless ordered by Governor in 

 Council. 



37. Invoice to be attested on oath. 



38. In case of goods having more than 



one owner. 



39. Invoice may be required to be at- 



tested by owner and consignee, 

 .&c. 



40. In case of death, &c., of owner, &c., 



personal representative may 

 make entry, &c. 



41. No person except owner, &c., may 



take oath unless a declaration by 

 owner, &c., is attached to bill of 

 entry. 



42. Declaration to be kept by collector. 



43. Collector to retain and file invoices. 



44. Bonds to be given for goods en- 



tered in transitu, or for export 

 or transhipment. 



45. Goods imported must have a clear- 



ance from port of export. 



46. Spirits not to be imported in pack- 



age of less than 30 gallons, ex- 

 cept spirits in bottles, &c. 



47. Abatement of duties on goods im- 



ported damaged. 



48. Duties of collector in cases of claim 



for abatement or refund of duties 

 on account of damage. 



49. Evidence of and allowance for 



damage, &c. 



50. Percentage of damage when ascer- 



tained to be deducted for duty. 



51. Return of duties paid on goods lost 



before landed. 



52. Allowance for damage to certain 



goods. 



53. Governor in Council may appoint 



appraiser, who shall take oath 

 of oflice. 



54. Where no appraiser for any port 



of entry, collector to act as ap- 

 praiser. 



55. Value of goods for duty. 



56. What shall be deemed the fair 



market value of goods. 



Act now questioned by the United States : see Appendix, pp. 4-5. 



