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The Collector has the power to take duties in kind, i. e. a portion of the goods entered corresponding to the rate of duty to which they are subject, less one-eleventh part; or he can take the whole, paying the owner the value at which they have been offered for entry, with the addition of ten per cent. and the import charges.

When goods are appraised, and found to exceed the value at which they were offered for entry to the extent of twenty per cent., then the duty on such goods shall be increased one-half and collected on the appraised value.

Persons smuggling, or attempting to pass goods with a false Invoice, are liable, in addition to former penalties, to a fine of £50, or imprisonment for one year.

All acts of an Agent are made binding on his principal; and persons transacting business with the Customs through an Agent are to furnish him with a Power to act for them in the following form :

PROVINCE OF CANADA :

Know all men by these presents, that we, A. B. & Co., have appointed, and do hereby appoint C. D. of (residence, profession, &c.) to be our true and lawful Attorney and Agent for us, and in our name, to transact all business which we may have with the Collector at the Port of or relating to the Department of the Customs at the said Port, and to execute, sign, seal, and des liver for us, and in our name, all bonds, entries, and other instruments in writing, relating to any such business as aforesaid, hereby ratifying and confirming all that our said Attorney and Agent shall do in the behalf aforesaid. In witness whereof we have signed these presents, and sealed and delivered the same as our act and deed, at in the said Province, this

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day of

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one of the

partners in the said firm.

These and a great many other enactments are made for the same object; amongst which are a number of lengthy oaths, one of which we here insert for the information of shippers residing out of

the Province. In the British Dominions this may be made before the Collector or the Mayor, and in Foreign Countries, before the British Consul.

OATH OF AN OWNER residing out of this Province, when there

is no owner in the Province who can attest the Invoice, or when the owner is the manufacturer or concerned in the manufacture of the goods:

I, (name) do solemnly and truly swear (or affirm) that the invoice hereunto annexed and signed by me, is the true and only invoice of the goods, wares and merchandise therein mentioned, shipped (or intended to be shipped) by me (or by name of Firm) in the

whereof

is Master, (varying these

words as the case may require) and consigned to

at in the Province of Canada; that I have not sent and will not send, nor do I know or believe in the existence of any other Invoice of the said goods, wares and merchandise; that the said Invoice contains a just and faithful valuation of the said goods, wares and merchandise at their fair market cash value, in the principal markets in (insert the name of the Country whence the goods were exported to this Province, or use such other words as will meet the facts) at the time when they were so exported, (or when the same were so shipped, or at this time) and that the same were not actually purchased by me (or us) or on my (or our) acs count, or that the said Invoice contains a just and faithful account of the actual cost of the said goods, wares and merchandise, and of their fair market value in the principal markets in (insert the name of the Country whence the goods were exported to this Province, or use such other words as will meet the facts,) at the time when the same were purchased for my (or our) account ; and that nothing has been concealed or suppressed in the said Invoice or otherwise, whereby Her Majesty the Queen of Great Britain aad Ireland may be defrauded of any part of the duty lawfully to become due in Canada in the said goods, wares and merchandise. So help me God.

this

Sworn (or affirmed) before me,
day of

(Signature,)

18

(Signature.)

Collector, or British Consul at (or as the case may be.)

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ARMOUR & RAMSAY,

BOOKSELLERS AND STATIONERS,

St. Francois Xavier Street,

MONTREAL,

Offer for sale an extensive Stock of English and Foreign Post, Fools-
cap, Pott, and other Writing Papers, Drawing, Wrapping, Coloured,
Blotting, Tissue, and other Miscellaneous Papers, together with
FANCY STATIONERY of every kind in ordinary use.
A. & R. pub-
lish a variety of useful School Books at low prices, and, in particular,
Editions of the admirable series of NATIONAL SCHOOL BOOKS
which they obtained permission from the Board to reprint, and which
they were the first to introduce into the Province.

The following works published by A. & R. will be found useful to the Traveller or intending Settler :-

MAP OF CANADA, compiled from the latest authorities by Edward

Staveley, Esq., and engraved in the best style by Mr. Johnston of Edinburgh--price 8s 9d on roller, or 6s 3d in pocket form. HISTORY OF CANADA, by Robert Christie, Esq., M. P. P. 2 vols. published. 10s.

HISTORY OF CANADA, by J. Roy. Though intended principally

for the use of schools and families, this work gives an admirable sketch of the History of the Province under both the French and British Governments, and a Geographical description of the Province. Price 2s 6d.

THE NATIONAL ATLAS, by A. K. Johnston, Esq., of Edinburgh, Geographer to the Queen-a magnificent edition, expressly for the Province, at the greatly reduced price of £3 2s 6d currency. THE MAGISTRATES' MANUAL, by Hugh Taylor, Esq., Advocate. This work affords much useful information not only to the Magistrate, but to all who desire to be acquainted with the Laws of Canada in many important particulars. Price 8s 9d.

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TABLES SHOWING THE INTEREST at 6 per cent. on any sum from El to £1000 from one day to three hundred and sixty-five days and from one month to twelve months. Price 7s 6d.

COMMERCIAL TABLES for calculating Interest after the rates of 6
per cent. and 5 per cent., Commission from th to 5 per cent.,
Exchange on England, Army Sterling, &c. Price 3s 9d.
FESSENDEN'S TABLES for converting Sterling Money into Provin-
cial Currency at various rates of Exchange. Price 3s 9d.
THE MERCANTILE CALCULATOR, arranged for the British
Colonies, particularly adapted to the Forwarding, Iron, Ashes,
Drug and Grocery Trades. Price 10s.

THE GARLAND-a choice collection of Songs. Price 1s 3d.
THE HOUSEWIFE'S GUIDE-a Book of Domestic Cookery. Price
1s 3d, or 1s in paper covers.

And the above works can also be procured at the Bookstores of Messrs. R. & C. Chalmers, J. M'Coy, C. Bryson, B. Dawson, R. & A. Miller. Three Rivers, G. Stobbs. Quebec, P. Sinclair. Sherbrooke, W. Brooks. Bytown, A. Bryson. Brockville, W. Buell. Perth, J. Allan. Kingston, Ramsay, Armour & Co. Belleville, J. Harrison. Toronto, Scobie & Balfour, H. Rowsell, and T. M'Lear. Hamilton, M. Mackendrick. Niagara, J. Simpson. London, T. Craig.

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