Volltext Seite (XML)
152 CANADIAN GUIDE BOOK. The Collector has the power to take duties in kind, i. e. a por tion 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 col lected 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, prof ession, fyc.) 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 Col lector at the Port of or relating to the Department of the Customs at the said Port, and to execute, sign, seal, and de liver for us, and in our name, all bonds, entries, and other instru ments 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 day of one thousand eight hundred and A. B. & Co., [L SJ In presence of E. F. by , one of the and G. H. 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