p. 1554 N
NEWFOUNDLAND ACT 45 VICT. CAP. 6 (COLLECTION OF CUSTOMS IN LABRADOR).
C.O. 196/8. NEWFOUNDLAND ACT, 45 Victoria, Cap VI.
An Act to amend and consolidate the laws relating to the Customs.
[Passed 20th May, 1882].
Be it enacted by the Administrator of the Government, Council and Assembly, in Legislative Session convened, as follows:—
II. The Governor in Council may appoint proper persons to execute the duties of the several officers necessary to the due collection and management of the Revenue now levied, or which may hereafter be levied on goods, wares, and merchandize imported into this land and its Dependencies, that is to say:
XCII. All goods landed at Labrador shall be subject to the duties imposed upon the like goods imported into any part of this island or its dependencies, and to the same laws, rules and regulations, as though they were on board the importing ships on arrival, before such landing; and unless the owners or their agents shall duly account for all such goods to any Officer of the Revenue appointed to collect Duties at Labrador, to his satisfaction, pass entries for the same, and pay the duties thereon, such goods shall be forfeited; and any such office may, at any time between sunrise and sunset, enter into any building or place of any person, dealing 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 any wise obstruct such officer, he shall forfeit the sum of four hundred dollars; and such officer may, if he think fit at any tme so to do, take with him a writ of assistance, and proceed therewith in manner by law in that behalf directed in similar cases: Provided, that nothing in this Section shall exempt from duty, under other provisions of the law, goods imported at Labrador, but not landed.
XCIII. 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 or Sub-Collector, land the said goods; and
in default of such entry and payment of duties, the Collector or Sub-Collector may seize and sell the said goods, or so much as may be necessary for the payment of all duties, the Collector or Sub-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.
XCIV. For the purpose of the collection of the Revenue at Labrador, the office of Collector or Sub-Collector, where there is no office on shore, shall be held to be in the ship or vessel in which such Collector or Sub-Collector shall be conveyed.
XCV. Goods seized as forfeited at Labrador may be sold by the Collector or Sub-Collector, under the provisions of the laws relating to the Revenue, at any Port or Place such Collector or Sub-Collector may deem expedient.
XCVII. Every person who shall be concerned in landing or unshipping at Labrador, any goods, wares, or merchandize liable to duty, the Duties on which have not been paid or secured, shall forfeit and pay a penalty of four hundred dollars.
No. 607. C
EXTRACT FROM REPORT OF AN OFFICIAL VISIT TO LABRADOR BY THE GOVERNOR OF NEWFOUNDLAND (SIR WILLIAM
(JOURNAL OF ASSEMBLY, NEWFOUNDLAND, 1909, p. 325.)
“Two Newfoundland Customs' Officers are stationed at Rigoulette. The Hudson Bay Company does not pay duty on goods it passes away into the hinterland, but pays on goods for consumption on the coast.”