Customs. leaving the warehouse for consumption in Canada, and every 200 lbs. weight of such feet, bones and trimmings shall be considered as equivalent to the importation of one live hog, and be as such charged with a duty of $2 on being so entered for consumption in Canada. 5. With regard to the importation of swine in the carcass to be cured and packed in bond for exportation, the same shall be entered in the usual way for the warehouse, and be placed in the curing or packing house so as aforesaid constituted into a warehouse, for the special purposes of curing and packing pork under the said Act, the weight of such carcasses to be duly ascertained by the proper Officer of Customs, on the same being placed into the Warehouse, and bonds shall be given in double the amount of the duties accruing on the said pork conditioned for the due exportation of the same within 2 years. 6. The killing pen, curing and packing houses and all cellars and stores in. cluded in the premises herein above mentioned, shall be accessible at all times whilst work shall be going on there, or at other times between sunrise and sunset, to the inspection and survey of the Collector of Customs or of any other Officer of the Port at which the same may be situated. WM. H. LEE, DRAWBACKS ON EXPORTATION OF IMPORTED GOODS. GOVERNMENT HOUSE, OTTAWA, Thursday, 28th day of May, 1863. PRESENT: HIS EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL. the recommendation of the Honorable the Minister of Customs, and under and in virtue of the authority given by the 10th section of the Act passed during the late session of the Parliament of Canada, 31 Vic. cap. 44, intituled : An Act to amend the Act of the present session, intituled: An Act imposing du lies of Customs with the tariff of duties payable under it," His Excellency in Council has been pleased to approve of the following Regulations respecting Drawbacks claimed on the exportation of goods under the said 10th section of the Act above. referred to, viz : Customs. REGULATIONS Governing Drawbacks under the 10th sec., 31 Vic. cap. 44, on the exportation of duty paid articles in certain cases. 10. The manufacturer of any article, wholly manufactured in this Dominion. out of materials imported into it, and upon whioh any duty of Customs has been paid, shall, upon the exportation of the said manufactured article, be entitled to a drawback equal to the duties that shall have been paid upon such quantity of the raw or duty paid material as shall have entered into and been consumed in the production of the manufactured article to be exported. 20. To entitle himself to the drawback, the manufacturer shall comply with the following conditions. 1. He shall make due entry of the manufactured article for exportation, and deliver to the Collector of the Port where such entry is made, a statement showing the marks and numbers of the packages, the designation of the contents of such packages,-the quantity of the manufactured article, the place where manufactured, the quantity of the raw and duty paid materials entering into the composition of the said manufactured articles,-the date or dates of the importation of such raw material,-the number of the entry or entries of such raw material, the amount of duty paid on the same, and the Port at wich entered and paid,-the Port or place in the Foreign Country to which such manufactured article is to be exported, and the name of the vessel or Line of Railroad by which the exportation is intended to be made. 2-To the foregoing statement, which shall be made out in the form prescribed by the Customs Department, the following oath shall be attached and be taken by the manufacturer before the Collector, viz : I, the manufacturer of the goods hereinbefore mentioned and entered for exportation, do solemnly swear that the foregoing statement is in every particular true. Sworn before me, this (Signed), day of Collector. 30. The Collector, or some Chief Officer of the Port, by his direction, shall thereupon examine the packages so entered for exportation, and verify the correctness of the said statement, in so far as he may, and if satisfied therewith, he will require the manufacturer to execute the following Bond: Customs. BOND. KNOW all men by these presents that we, A. B. & G. of are held and firmly bound to our Sovereign Lady the Queen in the sum of for the payment of which sum of money, a) we bind ourselves, our heirs, executors and administrators, jointly and severally-. firmly by these presents, sealed with our seals, and dated this Lord day of in the year of Our Whereas the above bounden A has entered for exportation the following goods, viz: (here describe the number of packages, their marks and numbers, and weight and values of such goods) : NOW the condition of this obligation is such that if the said packages, with their contents, shall be actually landed at the Port of in or at some other Port or place without the limits of Canada, and the certificates and other proofs of such landing and the delivery of the same at such place shall be produced at this office within months from the date hereof, and shall not after being laden for exportation as aforesaid, be unladen or relanded within the limits of this Province, (unavoid) able accidents excepted,) then the above abligation to be void and of no effect," otherwise to remain in full force and virtue. 40. The Entry being so made and Bond executed the goods to be exported shall be laden and manifested for exportation either by Ship or by Railroad, and the Collector shall thereupon grant to the Exporter a Certificate in the following form : No. CERTIFICATE. This certifies that having on the day of day of duly entered at this Port for exportation, the following goods, viz: (Marks and Nos., &c., as in the Entry,) and the same having been on the shipped or laden (if by water, state the bound-if by Railroad, the name of the 186 name of the Ship and Master, and where Line and the destination)-he, the said or his Assignee, thirty days after the production production at this Office of a duly authenticated copy of the Entry inwards of or his Assignee, making oath on the face of such Foreign Entry, of the identity of dollars, being Given at the Custom House, Port of day of this (a) The full value of the goods exported. 50. Such Certificates shall be numbered in a consecutive series, at the Ports 60. No Drawback shall be allowed, unless the amount of such drawback N the recommendation of the Honorable the Minister of Customs, and under and in vertue of the authority given by the 10th section of the Act passed during the late Session of the Parliament of Canada, 31st Vic., Cap. 44, intituled: "An Act to amend the Act of the present Session, intituled: An Act imposing duties of Customs with the tariff of duties payable under it," His Excellency in Council has been pleased to approve of the following additional Regulations respecting Drawbacks claime i on the exportation of goods under the said 10th section of the Act above referred to, viz ;— REULATIONS. 1. Goods having been entered for duty and having passed into the hands of the importer, in cases where said goods are found not to be the goods ordered, notice of such fact may be given to the Collector of Customs at the Port of Entry, within one month of the date of such entry, accompanied by a request for leave to return the said goods to the place and party where and from whom the same were purchased, and that the duties paid thereon be refunded; whereupon the Collector having verified the statement of the importer, and having ascertained that the package to be exported is a whole package, and that its contents are identically the same as originally entered for duty, shall report the same to the Departmeut, and the Minister of Customs shall thereupon issue an order to the Collector to refund the duties upon due proof of exportation ; Provided that if such goods are not actually exported within one month from the date of such order it. shall be void and of no effect. 2. Whereas cases frequently arise for which no general order or regulation is provided, in which goods upon which duty has been paid require to be exported, and injury or hardship may be endured by imports, to the disadvantage of the commercial interests of the Dominion, unless some means of redress be provided.It is therefore ordered that in all such special cases, it shall be lawful for the Minister of Customs to consider the grounds and examine the merits of each applicațion and make such order thereupon subject to the approval of the Treasury Board, as may, in his judgment, be necessary for the relief of the parties, and consistent with the interest and security of the revenue. WM. H LEE, Clerk Privy Council 3 |