210 THE PROVINCIAL STATUTES OF LOWER-CAN AD A. Anno Regni Sexto, GEORGII IV. HIS EXCELLENCY GEORGE, EARL OF DALHOUSIE, G. C. B. A GOVERNOR IN CHIEF. T the Provincial Parliament, begun and holden at Quebec, the eighth day of January, Anno Domini one thousand eight hundred and twenty-five, in the fifth year of the Reign of our Sovereign Lord GEORGE the Fourth, by the Grace of GOD, of the United Kingdom of Great Britain and Ireland, King, Defender of the Faith, and from thence continued, by seve"ral prorogations, to the twenty-first day of January, one thousand eight "hundred and twenty-six ;" Being the Second Session of the Twelfth Provincial Parliament of Lower"Canada." CAP I. AN ACT for the better ascertaining the Duties on Tea imported in this (29th March, 1826.) Preamble. W HEREAS pursuant to Addresses voted by the Legislative Councils and Assemblies of the Provinces of Lower and Upper-Canada on the baneful 211 LES STATUTS PROVINCIAUX DU BAS-CANADA. Anno Regni Sexto, GEORGII IV. SON EXCELLENCE GEORGE, COMTE DE DALHOUSIE, G. C. B. GOUVERNEUR EN CHEF. U Parlement Provincial, commencé et tenu à Québec, le huitième jour "A de Janvier, Anno Domini, Mil huit cent vingt-cinq, dans la cinquième la "Année du Règne de Notre Souverain Seigneur GEORGE Quatre, par "Etant la Deuxième Session du Douzième Parlement Provincial du Bas-Canada." CAP I. ACTE pour mieux constater les Droits sur le Thé importé directement de la Chine en cette Province, et pour d'autres objets qui y ont rapport. Ꮩ (29e. Mars, 1826.) U qu'en conformité à des Adresses votées par le Conseil Législatif et les As- Préambule. semblées des Provinces du Bas et du Haut-Canada au sujet des effets perni New mode of ascertaining the duties up on Tea imported from China. 66 ful effects of the Contraband Trade, carried on between the United States and these Provinces, especially in East India Goods and Tea, suggesting a remedy for the increasing evil, which remedy has been adopted in an Act of the Imperial Parliament authorising the United Company of Merchants of England trading to the East Indies, to import from China direct into any of the British Colonies and Plantations in America, Tea or other Goods, Wares or Merchandize, the produce or manufacture of any country within the limits of the said Company's Charter; two Ships laden with Tea direct from Canton have arrived in the month of July last at Quebec; and whereas the present mode of ascertaining and paying the duties accruing thereon is inapplicable to this new state of the Tea Trade, and in other respects the system requires some amendment so as to be better adapted thereto : Be it therefore enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Assembly of the Province of Lower-Canada, constituted aud assembled by virtue of and under the authority of an Act passed in the Parliament of GreatBritain, intituled, "An Act to repeal certain parts of an Act passed in the "fourteenth year of His Majesty's Reign, intituled, "An Act for making more effectual provision for the Government of the Province of Quebec in North America," and for making further provision for the Government of the said Province;" And it is hereby enacted by the authority of the same, that from and after the passing of this Act, the present mode of ascertaining the Duties, and the time prescribed for payment of the same upon Tea, imported or which shall be imported direct from China to Canada shall cease and determine, and in lieu thereof the following shall be adopted, and carried into effect, that is to say; upon arrival of Ships laden with Tea or other commodities direct from China, or before they break bulk, entries shall be made at the Custom House at Quebec by the Agents of the East India Company in Canada, specifying the number and description of Chests and other Packages containing Tea, or other Goods, Wares and Merchandize on board, with the several species and kinds thereof, as also containing a general abstract of the invoice, weights of the Teas and number of pieces of such other Goods, Wares and Merchandize; and the said Agents shall also, prior to Tea or other articles being landed, enter into a Bond on behalf of the said Company to His Majesty, His Heirs and Successors, conditionally, for the payment of the duties thereon to the Collector of the Customs for the time being, at the times and in the manner herein-after prescribed, when the same shall be ascertained, but it shall not be necessary to demand, require or give, the Bond of any person or persons other than the said Agents. 66 cieux du Commerce de Contrebande entre les Etats-Unis et ces Provinces, surtout en Marchandises des Indes Orientales et en Thé, suggérant un remède au mal croissant, lequel remède a été adopté dans un Acte du Parlement Impérial qui autorise la Compagnie de Marchands d'Angleterre qui commercent aux Indes Orientales à importer directement de la Chine à quelque Colonie on Plantation Britannique que ce soit en Amérique, du Thé ou d'autres Effets ou Marchandises du produit ou de la Manufacture de quelque Pays que soit dans les limites de la Chartre de la dite Compagnie, deux Vaisseaux chargés de Thé sont arrivés directement de Canton à Québec dans le mois de Juillet dernier ; et vû que la manière actuelle de constater et payer les Droits provenant sur icelui n'est pas applicable à ce nouvel état du Commerce du Thé, et que sous d'autres rapports le système a besoin d'être amendé de manière à y être mieux adapté; Qu'il soit donc statué par la Très-Excellente Majesté du Roi, par et de l'avis et consentement du Conseil Législatif et de l'Assemblée de la Province du BasCanada, constitués et assemblés en vertu et sous l'autorité d'un Acte passé dans le Parlement de la Grande-Bretagne, intitulé " Acte qui rappelle certaines parties "d'un Acte passé dans la quatorzième année du Règne de Sa Majesté, intitulé, Acte qui pourvoit plus efficacement pour le Gouvernement de la Province de Québec, " dans l'Amérique Septentrionale," et qui pourvoit plus amplement pour le Gou"vernement de la dite Province;" Et il est par le présent statué par la dite auto- Nouvelle marité, que, depuis et après la passation de cet Acte, la méthode actuelle de consta- mière de conter les Droits et le tems prescrit pour le payement d'iceux, sur le Thé importé ou droits sur le à être importé directement de la Chine en Canada, cesseront et finiront, et au lieu The importe d'iceux la méthode suivante sera adoptée et mise à effet, savoir; dès l'arrivée de Vaisseaux chargés de Thé ou d'autres Effets venant directement de la Chine, ou avant de commencer à décharger, il sera fait des entrées à la Douane à Québec par les Agens de la Compagnie des Indes Orientales, spécifiant le nombre et la description des caisses et autres ballots contenant du Thé ou autres Effets et Marchandises à bord, et les différentes espèces d'iceux, et contenant aussi un précis général, d'après les factures, du poids du Thé et du nombre de pièces de tels autres Effets et Marchandises; et les dits Agens, avant que le Thé ou autres articles soient débarqués, passeront aussi, au nom de la dite Compagnie, une obligation envers Sa Majesté, ses Héritiers et Successeurs pour le payement des Droits sur iceux au Collecteur de la Douane pour le tems d'alors, au tems et de la manière qu'ils seront constatés, ainsi qu'il est ci-après prescrit dans le présent Acte; mais il ne sera pas nécessaire de demander, exiger ou donner l'obligation d'aucune autre personne que des dits Agens. stater les de la Chine. Merchandize the East India II. And be it further enacted by the authority aforesaid, that all Teas and All Teas and Merchandize imported on account of the East India Company, direct from Chiimported by na, shall be sold by Public Sale, and instead of the credit heretofore given for the payment of Tea duties, those accruing upon the importations thereof which from China, to have taken or shall take place direct from China, shall be ascertained, calculatpublic Sale. ed and paid according to the quantities thereof sold at the Public Sales respectively, and the amount of duties according to the quantities of each species the duties up- or kind so sold, after making the usual allowance or deduction, shall be payable and paid to the Collector of the Customs at Quebec for the time being within thirty days from and after each of the said Sales. Time at which on Teas shall be paid. Mode of as III. And be it further enacted by the authority aforesaid, that to ascertain certaining the the said duties, an officer appointed by the chief officer of the Customs at the said Duties. place where the Teas are warehoused by the said Agents, shall attend at the various times of weighing the Tea to be put up at public sale, and within the period aforesaid, subsequent to each sale, the said Agents shall deliver to the said Collector a statement certified upon the oath of one of them, of the quantities and weight of each species or kind of Tea sold at the preceding public sale, in order that the duties payable thereon may be calculated and paid as aforesaid. Drawback al exported from country where be sent. IV. And whereas it is expedient and proper for the encouragement of the Tea lowed on Tea Trade, that drawback of duty upon exportation thereof by sea from Quebec Quebec to any should be allowed: Be it further enacted by the authority aforesaid, that a Colony or drawback equal in amount to the duties paid, shall hereafter be allowed and paid the same may by warrant of the Governor, Lieutenant-Governor or Person administering the Government of the Province for the time being, directed to the Receiver-General, to each and every exporter therefrom, by sea, to any colony or country to which the same may be lawfully sent, of Tea imported direct from China or from Great Britain, provided such Tea has been exported direct from a bonded warehouse, or from the warehouses of the East India Company within two years from the date of its importation; Provided always, that a regular certificate of the actual landing thereof, in a maritime port beyond the limits of this Province, shall be first produced to the Collector of the Customs at Quebec. Proviso. Proviso. No Duties to damaged Teas, V. And be it further enacted by the authority aforesaid, that no duties shall be be payable on claimed or payable upon any Tea imported or to be imported direct from China, which shall have sustained such damage as to be unmerchantable and not sold or exposed to sale: provided that the Tea so damaged, shall be actually destroyed Provise. by |