Section 150 repealed; new section. Computation

portation, &c.

And of exportation.

ascertained, the owner, importer or other person who has made entry or caused to be made entry of such package and who neglects on receipt of such package to immediately make report and entry of such enclosure, shall forfeit the value thereof."

12. Section one hundred and fifty of the first cited Act is hereby repealed and the following substituted therefor :"150. Whenever, on the levying of any duty or for any of time of im- other purpose, it becomes necessary to determine the precise time of the importation or exportation of any goods or of the arrival or departure of any vessel, such importation, if made by sea, coastwise or by inland navigation in any decked vessel, shall be deemed to have been completed from the time the vessel in which such goods were imported came within the limits of the port at which they ought to be reported, and if made by land or by inland navigation in any undecked vessel, then from the time such goods were brought within the limits of Canada; and the exportation of any goods from Canada shall be deemed to have been commenced from the time of the legal shipment of such goods for exportation, after due entry outwards, in any decked vessel, or from the time the goods were carried beyond the limits of Canada, if the exportation is by land or in any undecked vessel; and the date of exportation in a decked vessel of any goods to Canada from any port or place out of Canada shall be deemed and taken to be the date at which such goods actually left such port a place out of Canada for their destination in Canada,—which date may be established by the production of the clearane of the vessel from such port or place out of Canada, c the oath of the master as to the date of sailing, i such sailing was subsequent to the date of the cleannce; and the time of the arrival of any vessel in a 'anadian port shall be deemed to be the time at which th report of such vessel was, is or ought to have been made, nd the time of the departure of any vessel from a Canadia port to be the time of the last clearance of such vessel on he voyage on which she departed."

Time of arrival.

Time of departure.

Section 187 amended.

Moneys not released to belong to the Crown.

13. The section substituted by section thrty-four of the secondly cited Act for section one hundred an eighty-seven of the first cited Act is hereby amended by idding the following subsection thereto :

"3. Any sum or sums of money so depositd shall, unless the same is or are released as in the next receding subsection provided, become the property of Hr Majesty for the public uses of Canada, subject to the provisions of section one hundred and ninety-one of thi Act; and no proceedings against the Crown for the recovey thereof shall be instituted except within six months fromhe date of the deposit thereof; and in any such proceedingsthe burden of

proof that the goods in respect of which such deposit was Burden of made had been duly entered and that all the provisions of proof. this Act had been complied with, and that no penalty or forfeiture had accrued in respect thereof, shall lie upon the person seeking recovery of the sum or sums so deposited and not upon the Crown."

14. Section two hundred and thirty-four of the first cited Section 234 repealed; Act is hereby repealed and the following substituted new section.

therefor :

articles seiz

moneys de

“234. All vessels, vehicles, goods and other things seized Forfeiture of as forfeited under this Act or any other law relating to ed. Customs, or to trade or navigation, shall be placed in the custody of the nearest collector, and secured by him, or if seized by any officer in charge of a revenue vessel shall be retained on board thereof until her arrival in port, and shall be deemed and taken to be condemned, without suit, information or proceedings of any kind, and may be sold; and all moneys paid to or deposited with any officer of Customs in And of lieu of any things seized, or as the ascertained value of any posited in things liable to seizure and forfeiture, shall likewise be lieu thereof. deemed and taken to be condemned, without suit, information or proceedings of any kind; unless the person in whose possession or custody they were seized, or the owner thereof, or the person paying or depositing any moneys as aforesaid, or some person on his behalf, within one month from the day of seizure, payment or deposit gives notice in writing to the seizing officer or other chief officer of the Customs at the nearest port, that he claims or intends to claim the same; and the burden of proof that such notice Burden of proof. was duly given in any case shall lie upon the person so claiming.'

Notice of

intention to claim.

15. Section two hundred and thirty-five of the first cited Section 235 Act is hereby repealed and the following substituted repealed

therefor :

new section

stay proceed.

"235. Proceedings for the condemnation of the things Want of seized or any moneys paid or deposited in lieu thereof or as notice not to the ascertained value of things liable to seizure, may be ings." commenced and prosecuted to judgment, whether notice as provided in the next preceding section has or has not been given."

OTTAWA: Printed by BROWN CHAMBERLIN, Law Printer to the Queen's Most

Excellent Majesty.

Preamble.

R.S. C., c. 34.

Section 74 amended.

Jurisdiction

CHAP. 15.

An Act further to amend "The Inland Revenue Act," chapter thirty-four of the Revised Statutes.

[Assented to 2nd May, 1889.]

WHEREAS it is expedient further to amend "The Inland

Revenue Act," chapter thirty-four of the Revised Statutes, as hereinafter set forth: Therefore Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. Subsection two of section seventy-four of "The Inland Revenue Act" is hereby repealed and the following substituted therefor :

"2. For the purposes of this section, any judge of the in Keewatin. Court of Queen's Bench, in the Province of Manitoba, shall have jurisdiction over the district of Keewatin, and shall grant a writ of assistance for use therein, in like manner and with like effect as he might grant such writ for use in the Province of Manitoba."

Section 113 amended.

Limitation of

mation or complaint.

2. Section one hundred and thirteen of the said Act is hereby amended by adding the following sub-section thereto :

:

"4. Any information or complaint in respect of any time for infor- offence against the provisions of this Act or any other law relating to the Inland Revenue, may, whenever the prosecution, suit or proceeding is instituted under the "Act respecting summary proceedings before Justices of the Peace," be laid or made within twelve months of the time when the matter of the information or complaint arose."

Section 194 amended.

Computation

3. The paragraph of section one hundred and ninety-four of "The Inland Revenue Act," lettered (c.) is hereby repealed, and the following substituted therefor :

"(c.) The quantity by weight of malt taken from the kilns, of quantity of and also such other particulars relative to quantity in the various stages of its manufacture as are required by departmental regulations.

malt.

amended.

4. Sub-section two of section one hundred and ninety- Section 195 five of the said Act is hereby repealed and the following substituted therefor :

"2. For comparing the gauges of grain or leguminous "Malt measeeds required by this Act, a "malt measure" is hereby es- sure.'' tablished, which shall be a vessel the capacity of which is one thousand cubic inches:"

2. Subsection five of the said section one hundred and Sub-section 5 ninety-five is hereby repealed and the following substituted amended. therefor :

"5. The quantity of malt removed from any kiln and Quantity chargeable with duty, shall be the quantity determined by with duty. chargeable weighing, and shall be stated in all books and returns made under this Act in pounds."

5. The paragraphs of section two hundred and four of Section 204 the said Act lettered (b.) and (c.) are hereby repealed and amended. the following substituted there for :

"(b.) The maltster or his agent shall also gauge the grain Gauging after steeping. or leguminous seeds while in the cistern, after the process of steeping has been completed and immediately after the water has been drawn therefrom; and the result of such gauging shall be entered in the book provided for that purpose, by the maltster or his agent, and shall be used for computing the quantity of malt manufactured, as herein. provided;

(c.) The malt taken from the kiln after it has been dried, Weighing. and the process of manufacture completed, shall be weighed by or in the presence of the proper officer of excise; and the quantity so ascertained shall be immediately entered in the book or books provided for that purpose, in pounds, by the maltster or his agent, who shall attest every such entry by his signature. The gauge of the malt removed from the Use of gauge. kiln may also be taken whenever deemed necessary by an officer of Inland Revenue, and such gauge may be used as

a basis for computing the duty."

new section.

6. Section two hundred and five of the said Act, as Section 205amended by section six of the Act passed in the fifty-first repealed; year of Her Majesty's reign and chaptered sixteen, is hereby repealed and the following substituted therefor :

205. In comparing the results of the gaugings, Computing weighings and computations, the following proportions quantity for shall form the basis of calculation :

duty.

"(a.) One hundred and twenty-five malt measures by When wetted. gauge of barley or other grain.properly saturated with water for the purpose of malting or in the couch, shall be deemed to be equivalent to one hundred malt measures by gauge of dry barley or other grain, or to one hundred and seven malt measures by gauge of dry malt;

"(b.) One hundred pounds of barley or other grain Proportion of weighed into the cistern shall, without any allowance for

barley, &c., to malt.

Quantity for duty.

skimmings, be held to be equal to not less than seventy-five. pounds of malt taken from the kiln, and so in proportion for every greater or less quantity;

"(c.) The quantity upon which the duty shall be computed, shall be that of the malt on its removal from the kiln; but whenever the quantity computed from any other gauging or weighing, or series of gaugings or weighings, is greater than the quantity weighed from the kiln, then that computation which yields the largest quantity shall be the When return quantity for duty; and whenever the difference between ed fraudulent. the results of the gaugings or weighings, taken as aforesaid, exceeds seven per cent, the return of the quantity of grain placed in steep shall be deemed to have been a fraudulent return, and the maltster shall be liable to all the penalties for making fraudulent or false returns ;

Removal from kiln.

Section 208

"(.) Malt shall be weighed when removed from the kiln, and no less quantity than the whole contents of one kiln shall be placed in the warehouse or taken for use ex-manufactory at any one time."

7. Section two hundred and eight of" The Inland Revenue new section. Act" is hereby repealed and the following substituted

repealed;

Final compu

therefor:

"208. The duty imposed upon malt shall be finally comtation of duty. puted and charged when it is removed from the kiln, and an account thereof shall then be entered in the stock books kept under this Act, which shall be balanced on the first day of each month for the month next preceding that day, but the duty shall be collected whenever any malt is taken for consumption either ex-warehouse or ex-manufactory; Collection of and the duty shall, when the malt has been placed in warehouse, be collected on the full quantity of malt entered on the warehouse books as having been placed in such warehouse, notwithstanding any deficiency that may arise or be discovered during its delivery or removal therefrom."

duty.

Section 215 amended.

Quantity.

Section 234 repealed; new section.

Duties of excise.

8. The paragraph of section two hundred and fifteen of the said Act lettered (c.) is hereby repealed and the following substituted therefor :

"(c.) The quantity of malt, in pounds, malted or made. and removed from the kiln on each day during the preceding month."

9. Section two hundred and thirty-four of the said Act, as amended by section eight of the Act passed in the fiftyfirst year of Her Majesty's reign and chaptered sixteen, is hereby repealed and the following substituted therefor:

"234. There shall be imposed, levied and collected on goods manufactured in bond within Canada, the following duties of excise, which shall be paid to the collector of Inland Revenue, as by this Act provided, that is to say: