STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1245 



All the expressions and provisions of this Act, or of any such law 

 as aforesaid, shall receive such fair and liberal construction and in- 

 terpretation as will best insure the protection of the revenue and 

 the attainment of the purpose for which this Act or such law was 

 made, according to its true intent, meaning and spirit. 



3. The Governor in Council may, by regulation from time to time, 

 appoint the ports and places of entry for the purposes of this Act, 

 and may in like manner increase or diminish the number or alter 

 the position or limits thereof. 



4. The true amount of Customs duties payable to Her Majesty 

 with respect to any goods imported into this Colony, or exported 

 therefrom, and the additional sum, if any, payable under the next 

 following section of this Act shall, from and after the time when 

 such duties should have been paid or accounted for, constitute a 

 debt due and payable to Her Majesty, jointly and severally, from 

 the owner of the goods at the time of the importation or exportation 

 thereof, and from the importer or exporter thereof, as the case may 

 be; and such debt may, at any time, be recovered with full costs of 

 suit, in any Court of competent jurisdiction, and shall constitute and 

 be a prior claim upon the estate, lands, goods, chattels, credits and 

 effects of the importer, consignee or other person owing such debt. 



5. If in any case the true value for duty of any goods as finally 

 determined under this Act or as determined in any action or pro- 

 ceeding to recover unpaid duties, exceeds by twenty per centum, or 

 more, the value for duty as it appears by the bill of entry thereof, 

 there shall be levied and collected upon the said goods, in addition 

 to the ordinary duty payable on such goods, when properly valued, 

 a sum equal to one-half of the whole duty so payable; and if the 

 owner, importer or consignee refuses or neglects to pay the said duty 

 and additional sum within six days after notice so to do has been 

 served upon him personally or by leaving the same at his domicile or 

 place of business, the goods shall be seized and forfeited. 



6. Whenever any difference arises as to whether any or what rate 

 of duty is payable on particular goods, and there is no previous de- 

 cision in the matter by any competent tribunal, or there are decisions 

 inconsistent with each other, the Governor in Council may declare 

 the rate of duty payable on the kind of goods in question^ or that 

 such goods are exempt from duty ; and any decision of the Governor 

 in Council, or any Order in Council made upon appeal, containing 

 such declaration and fixing such rate of duty, if any, shall have the 

 same force and effect as if such rate of duty^iad been fixed and de- 

 clared by statute; and every Order in Council made under this sec- 

 tion shall be published in the Royal Gazette. 



7. All invoices of goods shall be made out in the currency of the 

 country whence the goods are imported, and shall contain a true 

 statement of the value of such goods; and in computing the value for 

 duty of such currency, the rate thereof shall be such as has been or- 

 dered and proclaimed, from time to time, by the Governor in Council, 

 who is hereby empowered to make such order, and the rate ordered 

 shall be based upon the actual value of the standard coins or cur- 

 rency of such country as compared with the standard dollar of the 

 Colony, in so far as such comparative values are known; and when- 

 ever the value of a currency has not been proclaimed, or whenever 

 there is no fixed standard value, or whenever from any cause the 



