STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1251 



on such goods ; and such sum shall then be held to be the amount of 

 such duties. 



36. No entry shall, except in cases in which it is otherwise pro- 

 vided herein, or by regulation of the Governor in Council, be deemed 

 perfect unless a, sufficient invoice of the goods to be entered, duly 

 certified in writing thereon as correct by the person, firm or corpora- 

 tion from whom the said goods were purchased, has been produced to 

 the collector, and duly attested as required by this Act. 



37. With the bill of entry of any goods there shall be produced 

 and delivered to and left with the collector an invoice of the goods, 

 as provided in the next preceding section, attested by the oath of the 

 owner, and if the owner is not the person entering such goods, then 

 verified by the oath of the importer or consignee, or (subject to the 

 provision hereinafter made) other person who may lawfully make 

 such entry and verify such invoice in the form or to the effect of the 

 oath or oaths prescribed by the Governor in Council in that behalf, 

 which oath or oaths shall be written or printed, or partly written and 

 partly printed, on such invoice or on the bill of entry, as the case 

 may be, or shall be annexed thereto, and shall in either case distinctly 

 refer to such invoice, so that there can be no doubt as to its being 

 the invoice to which such oath is intended to apply, and shall be sub- 

 scribed by the person making it and certified by the signature of the 

 person before whom it is made; and the bill of entry shall also con- 

 tain a statement of the quantity and value for duty of the goods 

 therein mentioned, and shall be signed by the person making the 

 entry, and shall be verified in the form or to the effect of the oath 

 prescribed by the Governor in Council in that behalf. 



38. If there be more than one owner, importer or consignee of 

 an}' goods, any one of them cognizant of the facts may take the oath 

 required by this Act; and such oath shall be sufficient, unless the 

 goods have not been obtained by purchase in the ordinary way, and 

 some owner, resident out of this Colony, is the manufacturer or pro- 

 ducer of the goods, or concerned in the manufacture or production 

 thereof, in which case the oath of such non-resident owner, or one 

 of them, if there are more than one cognizant of the facts, shall be 

 requisite to the due attestation of the invoice. 



39. The invoice of any goods produced and delivered to the col- 

 lector, with the bill of entry thereof, shall, if required by the col- 

 lector, be attested by the oath of the owner, or one of the owners of 

 such goods, and shall also be verified by the oath of the importer or 

 consignee, or other person who may under this Act lawfully make 

 entry of such goods and verify such invoice, if the owner or one 

 of the owners is not the person entering such goods, and shall also, 

 if required by the collector, be attested by the oath of the non-resident 

 owner being the manufacturer or producer of such goods, in the case 

 mentioned in the next preceding section, although one of the owners 

 is the person entering the goods and verifying the invoices on oath. 



40. If the owner, importer or consignee of any goods is dead, or 

 a bankrupt or insolvent, or if for any cause his personal estate is 

 being administered by another person, his executor, administrator 

 or assignee, or person administering as aforesaid, may, if cognizant 

 of the facts, take any oath and make any entry which such owner, 

 importer or consignee might otherwise have taken or made. 



