STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1257 



GOODS LANDED AT LABRADOR. 



110. All goods landed at Labrador shall be subject to the duties im- 

 posed upon the like goods imported into any part of this Colony and 

 to the same laws, rules and regulations as though they were on board 

 the importing ship on arrival, before such landing; and unless the 

 owners or their agents shall duly account for all such goods to any 

 other officer of the revenue appointed to collect duties at Labrador, 

 and to his satisfaction, pass entries for the same, and pay the duties 

 thereon, such goods shall be forfeited; and any such officer may, at 

 any time between sunrise and sunset, enter into any building or place 

 of any person, dealing in or having in his possession dutiable goods, 

 and take an account thereof ; and if such owner or agent shall refuse 

 to open the doors, or shall in anywise obstruct such officer, he shall 

 forfeit the sum of four hundred dollars : and such officer may, if he 

 think fit at any time so to do take with him a writ of assistance, and 

 proceed therewith by day or night in manner by law in that behalf 

 directed in similar cases. 



111. Every importer of any goods at Labrador shall, within two 

 days after importation, make due entry of such goods and pay the 

 duties thereon, and if required by the collector land the said goods; 

 and in default of such entry and payment of duties the collector may 

 seize and sell the said goods, or so much as may be necessary for the 

 payment of all duties on such importation, paying over the surplus 

 of the proceeds, after the payment of such duties and expenses of 

 seizure and sale, to the proprietor of such goods or to any person 

 authorized to receive the same. 



112. Entry outwards of any vessel bound from the coasts of Labra- 

 dor to any place out of this Colony, shall be made according to sec- 

 tions ninety-six and ninety-seven of this Act : Provided that should 

 the master of any vessel by reason of the absence of the collector 

 or by reason of his inability to reach the collector, be prevented from 

 clearing his vessel in conformity with the provisions of the above- 

 quoted sections of this Act, the owners, shippers or consignors of the 

 cargo on board such vessel shall deliver to the collector at St. John's 

 at the earliest opportunity, an entry, in the form required by section 

 one hundred of this Act, of such parts of the cargo as have been 

 shipped by them respectively, and in case of such persons neglecting 

 or refusing to deliver such entry to the collector at St. John's, they 

 shall incur a penalty of two hundred dollars. 



113. For the purpose of the collection of the revenue at Labrador, 

 the office of collector, where there is no office on shore, shall be held 

 to be in the ship or vessel in which such collector shall be conveyed. 



114. Goods seized as forfeited at Labrador may be sold by the col- 

 lector under the provisions of the laws relating to the revenue, at 

 any port or place such collector may deem expedient. 



116. The Governor in Council may, by instructions to be given to 

 the collector in that behalf, authorize the importation and entry of, 

 and payment of duties upon, spirits imported into Labrador in casks 

 containing less than thirty gallons. 



116. Every person who shall be concerned in landing or unship- 

 ping at Labrador any goods, wares or merchandise liable to duty, the 

 duty on which has not been paid or secured, shall forfeit and pay a 

 penalty of four hundred dollars. 



