1246 APPENDIX TO BRITISH CASE. 



value of such currency has become depreciated, there shall be at- 

 tached to the invoice of the goods imported certificate of some Consul 

 resident in such place or country, showing the extent of such depre- 

 ciation, or the true value of the currency in which such invoice is 

 made out, then and there, as compared with the standard dollar of 

 this Colony : Provided, however, that whenever the value of a depre- 

 ciated currency is dependent upon the rate of exchange on London, 

 it shall be optional with the importer, with the consent of the Col- 

 lector, or other proper officer to compute the value for duty at the 

 rate of exchange certified by the bank through which the exchange is 

 drawn, as current at the time and place when and whence the goods 

 were exported to this Colony : Provided also, that when the currency 

 value is so determined at the time of entry, either by Consul's certi- 

 ficate, or by the certificate of the bank as hereinbefore provided, such 

 rate or value shall be final and not open to any re-adjustment by rea- 

 son of the subsequent production of any certificate not corresponding 

 in rate or value with that adopted. 



8. Whenever duties are imposed according to any specific quan- 

 tity or to any specific value, the same shall be deemed to apply in the 

 same proportion to any greater or less quantity or value, and to any 

 fractional part of such specific quantity. 



9. Whenever duties are charged according to the weight, tale, 

 gauge or measure, such allowances shall be made for tare and draft 

 upon the packages as are prescribed by regulations made by the 

 Governor in Council. 



10. On each and every non-enumerated article which bears a simili- 

 tude either in material or quality, or the use to which it may be 

 applied, to any enumerated article chargeable with duty, the same 

 rate of duty shall be payable which is charged on the enumerated 

 article which it most resembles in any of the particulars before 

 mentioned. 



11. If any non-enumerated article equally resembles two or 



737 more enumerated articles on which different rates of duty are 



chargeable, the duty on such non-enumerated article shall be 



the same as that on the enumerated article which it resembles, paying 



the highest duty. 



12. On all articles manufactured from two or more materials, the 

 duty shall be that charged on the article, if there is a difference of 

 duty, which is charged with the highest duty. 



13. If an article is enumerated in the tariff under two or more 

 names or descriptions, and there is a difference of duty, the highest 

 duty provided shall be charged and collected thereon. 



14. Spirits and strong waters, from whatsoever substance distilled 

 or prepared, having the flavor of any kind of spirits or strong waters, 

 subject to a higher duty than whiskey, shall be liable to the duty 

 imposed on spirits or strong waters of which they have the flavor. 



15. Goods derelict, flotsam, jetsam or wreck, or landed or saved 

 from any vessel wrecked, stranded or lost, brought or coming into 

 this Colony, shall be subject to the same duties and regulations as 

 goods of the like kind imported are subject to. 



16. If the duties on goods referred to in the next preceding section 

 are not paid within twelve months from the time when the same were 

 delivered to the proper officer, as hereinafter mentioned, the same may 

 be sold in like manner and for the same purpose as goods imported 



