1252 APPENDIX TO BRITISH CASE. 



41. No person other than the owner, consignee or importer of the 

 goods of which entry is to be made, shall be allowed to take any 

 oath connected with the entry, unless there is attached to the bill of 

 entry therein referred to a declaration by the owner, consignee or 

 importer of the said goods, or his attorney and agent, duly appointed 

 to transact business with the collector pursuant to the provisions in 

 that behalf of this Act, to the same effect as the oath distinctly re- 

 ferring to the invoice presented with such bill of entry and signed by 

 such owner, importer or consignee, or by his attorney and agent, 

 appointed as aforesaid, either in the presence of the agent making 

 the entry, or of a justice of the peace or notary public, who shall 

 attest the signature. 



42. Such declaration shall be kept by the collector; and if there 

 is any wilfully false statement in such declaration the goods shall be 

 liable to seizure and forfeiture in the same manner and with the 

 same effect as if such false statement were contained in the oath, and 

 the person making such false statement shall be subject to the same 

 penalties, forfeitures and punishments as if he had himself taken 

 the oath and had made such false statement therein ; but such written 

 declaration may be dispensed with under the order of the Governor 

 in Council, when it is deemed advisable in the interests of commerce 

 to dispense therewith. 



43. The Collectors of Customs at all ports in this Colony shall 

 retain and put on file, after duly stamping the same, all invoices of 

 goods imported at such ports respectively, of which invoics they 

 shall give certified copies or extracts, whenever called upon so to do 

 by the importers, and such copies or extracts so duly certified by the 

 Collector or other proper officer and bearing the stamp of the Custom 



House at which they are filed, shall be considered and re- 

 740 ceived in all Courts of Justice as prima facie evidence of the 



contents thereof ; and the Collector shall be entitled to demand 

 for each certificate a fee of fifty cents before delivering the same; 

 but in no case shall an invoice be shown to or a copy thereof given 

 to any person other than the said importer or an officer of Cus- 

 toms, except upon the order or subpoena of a Court of Justice. 



44. Whenever and so often as any goods, wares or merchandize 

 subject to duty, shall be reported as for importation at another port 

 within this Colony, at the port at which the importing ship shall 

 first arrive, or for exportation, or shall be entered to be transhipped 

 on board any vessel to be carried coastwise, the proprietor of such 

 goods, wares or merchandize, or his agent, shall give, or procure to 

 be given, security by bond (in such of the forms prescribed by the 

 Governor in Council as may be applicable to the case), in treble the 

 amount of duties of importation, that such goods, wares or mer- 

 chandize shall be duly landed at the port for which they are reported 

 for entry or to be landed, subject to the payment of duties leviable 

 thereon at such last mentioned port: Provided that no such goods, 

 wares or merchandize shall be reported for entry at a port or place 

 within this Colony, not duly constituted a port of entry, with a resi- 

 dent officer of Customs appointed to carry out the provisions of this 

 chapter and of the other Acts of the Legislature relating to the man- 

 agement and collection of the revenue; but the duties -leviable on all 

 goods, wares and merchandize reported or entered to be landed, or 

 intended to be landed, at any port or place in this Colony, not being 



