STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1241 



Section. 



57. Special provision as to the value 



of certain articles. 



58. In determining dutiable value of 



goods, cost of inland transporta- 

 tion to port of shipment to be 

 added. 



59. Governor in Council to make regu- 



lations for ensuring fair valua- 

 tion. 



60. No refund of duty for alleged in- 



feriority except in certain cases. 



61. Valuation to include drawback in 



another country. 



62. No deduction from value by reason 



of drawback. 



63. As to deduction for value of pack- 



ages. 



64. As to deduction for charges for 



packing, cording, &c. 

 65. Standards for sugars. 

 734 66. Appraisement may be re- 

 viewed . 



67. Enquiry into true value of goods 



appraised in case of dissatisfac- 

 tion. 



68. Penalty for refusing to attend or 



answer. 



69. Penalties for perjury. 



70. Importer, &c., dissatisfied, may ap- 



peal in certain cases. 



71. Fees of appraisers. 



72. Penalty for refusing to act as ap- 



praiser. 



73. Governor in Council may consti- 



tute warehousing ports. 



74. Goods may be entered for exporta- 



tion or warehoused for exporta- 

 tion without payment of duty. 



75. Mode of warehousing. 



76. Warehouse bond. 



77. Penalty for unlawful removal from 



warehouse. 



78. Provisions relating to warehoused 



goods. 



79. Collector may permit samples to 



be taken. 



80. Handling of goods for revenue pur- 



poses to be done at importer's 

 expense. 



81. Penalty for unlawful removal of 



goods previous to examination. 



82. Provisions as to landing of goods. 



83. Goods entered to be warehoused 



shall be further entered for home 

 use or exportation. 



84. Transfer of warehoused goods. 



85. Warehoused goods to be cleared 



within two years from date of 

 warehousing, but may be reware- 

 housed. 



86. Warehoused goods not cleared at 



end of two years may be sold. 



87. Goods may be opened, &c., in ware- 



house by leave of collector. 



88. Forfeiture of goods illegally re- 



moved. 



Section. 



89. No compensation for goods acci- 



dentally injured in warehouse. 



90. Removal of warehoused goods 



from one port of entry to an- 

 other, or from one warehouse to 

 another. 



91. Account of goods to be trans- 



mitted to port of destination 

 from port of removal. 



92. Entry for duty of goods removed. 



93. Liability for freight of ware- 



housed goods. 



94. Remission of duties on wines and 



spirits for use on Her Majesty's 

 ships. 



95. Duty on dried fish to be paid be- 



fore warehousing. 



96. Entry of vessel outwards, &c. 



97. Questions to be answered by mas- 



ter. 



98. Penalty for leaving without clear- 



ance. 



99. Dispensation as to coasting ves- 



sels. 



100. Entries to be made of goods 



shipped before clearance granted. 



101. Export entry. 



102. Exportation of goods from ware- 



house, &c. 



103. Release of liability for double 



duty on goods exported. 



104. Governor in Council may require 



statistical information as to ex- 

 ports. 



105. Entry outwards from warehouse 



of imported goods must corre- 

 spond with entry inwards. 



106. Entry outwards by agent. 



107. Penalty for non-entry. 



308. Report of vessel arriving coast- 

 wise. 



109. Entry outward of vessels engaged 



in fishery and coasting trade. 



110. Goods landed at Labrador subject 



to duties. 



111. Entry of goods at Labrador. 



112. Entry outwards of vessels at Lab- 



rador. 



113. Where no office on shore, collec- 



tor's office to be held to be on 

 vessel. 

 134. Sale of goods seized at Labrador. 



115. Governor in Council may author- 



ize importation into Labrador 

 of spirits. 



116. Penalty for aiding landing, &c., of 



contraband at Labrador. 



117. Compelling attendance of wit- 



nesses in proceedings for pen- 

 alty. 



118. Vessels found hovering within one 



league may be boarded and ex- 

 amined and brought into port if 

 she does not depart. 



119. Production of manifest by master. 



