of II. And be it enacted, that for the purposes of this Act, two children, each under Children the age of fourteen years, or three children each under the age of seven years, shall certain age be reckoned as one passenger, and that no child under the age of twelve months how reckoned. shall be reckoned among the number of passengers. No Passenger to be allowed Vessel until the rates due under to leave any this Act are paid. Penalty. Proviso. III. And be it enacted, that no Master or Person having the command of any Ship or Vessel, arriving in either of the said Ports, shall permit any passenger to leave such Vessel until he shall have delivered to the Collector or other Chief Officer of Her Majesty's Customs at such Port, a correct list of all passengers on board of such Ship or Vessel at the time of her arrival at such Port, nor until such list shall have been certified to be correct, and a certificate of such correctness and a permission to allow his passengers to leave the Vessel, and a receipt for the duties payable by him under the provisions of this Act, shall have been given to him by the said Collector or other Chief Officer, under a penalty of twenty five pounds, currency, to be paid by such Master or Person having the command, for every passenger leaving his Ship or Vessel contrary to the provisions of this Act: Provided always, that the said list shall contain the name of each head of a family, being a passenger on board of such Vessel, his profession or trade, his country and the place of his destination, and the number of grown persons and children belonging to his family on board such Vessel, and the name of each person not belonging to any family, with the like particulars of country, trade, profession and destination: Provided also that nothing in this Act contained, shall prevent the Master or Person having the command of such Ship or Vessel, from permitting any passenger to leave the Vessel at the request of such passenger, before the arrival of the Vessel in the harbour of Quebec, but in every such case the name of the passengers who shall so leave shall be entered in the manifest on the list of Emigrants made out at the time of the clearing of the Vessel from the United Kingdom, or other part of Europe as aforesaid, and shall be certified under the signatures of the passengers so leaving the Vessel; and if the number of passengers remaining on board on the arrival of the Vessel in the Harbour of Quebec, contravention. do not correspond with that mentioned in such manifest, after deducting the number who shall have so left the Vessel, the Master or Person having the command of such Vessel shall incur a penalty of five pounds, currency, for each passenger not found on board or entered on the manifest as having left the Vessel as afore said. IV. And be it enacted, that every passenger on board any Ship or Vessel arriving in the harbour to which the Master or Person commanding such Vessel shall have engaged to convey him, shall be entitled to remain and keep his baggage on board such Vessel during forty eight hours after her arrival in such harbour; and every such Master who shall compel any passenger to leave his Vessel before the K expiration Proviso. When Passengers may be allowed to leave. Penalty for Penalty for expiration of the said term of forty-eight hours, shall incur a penalty not exceedcontravention. ing five pounds, currency, for every passenger he shall so compel to leave his Penalty that Passen on the Vessel, and Vessel; nor shall any Person or Master commanding such Vessel, remove or cause to be removed before the expiration of the said forty eight hours, any berthing or accommodation used by his passengers, under a like penalty. any V. And be it enacted, that every Pilot who shall have had charge of VesPilots knowing sel having passengers on board, and shall know that any passenger has been pergers have left mitted to leave the Vessel contrary to the provisions of this Act, and shall not not informing. Within twenty-four hours after the arrival of such Vessel in the harbour to which he shall have engaged to pilot her, inform the Collector or other Chief Officer of Her Majesty's Customs at such place, that a passenger or passengers has or have been so permitted to leave the Vessel, shall incur a penalty not exceeding five pounds currency, for every passenger with respect to whom he shall have wilfully neglected to give such information. Purposes to which such monies shall be applied. Penalties how recoverable. VI. And be it enacted, that the monies levied under the authority of this Act, shall be paid by the Collector or other Chief Officer of the Customs, by whom they shall have been received, into the hands of the Receiver General for the purposes hereinafter mentioned. VII. And be it enacted, that the monies raised, levied and received under the authority of this Act, shall be applied by such Officers or persons and under such rules and regulations as the Governor, Lieutenant Governor or person administering the Government shall appoint from time to time for that purpose, in defraying the expense of medical attendance and examination of destitute Emigrants on their arrival, and of enabling them to proceed to their places of destination, and in providing for their support until they are able to procure employment. VIII. And be it enacted, that all penalties imposed by this Act, may be sued for and recovered with costs, on oath of one credible witness, other than the prosecutor, in a summary manner, before any two Justices of the Peace in the City of Quebec or in the City of Montreal; and such Justices may commit the offender to the Common Gaol of the District until such penalty and costs shall be paid, And how ap- and one moiety of every such penalty shall belong to Her Majesty, Her Heirs and Successors, and shall be paid into the hands of the Receiver General, to be applied to the purposes to which the other monies levied under the authority of this Act, are hereby appropriated, and the other moiety shall belong to the prose d. cutor. IX. And be it enacted, that every person to whom shall be entrusted the expenditure monies under count. penditure of any portion of the monies hereby appropriated, shall make up detailed trusted with the accounts of such expenditure, showing the sum advanced to the accountant, the Expenditure of sum actually expended, the balance (if any) remaining in his hands, and the this Act to acamount of the monies hereby appropriated to the purpose for which such advance shall have been made, remaining unexpended in the hands of the Receiver General, and that every such account shall be supported by vouchers therein distinctly referred to, by numbers corresponding to the numbering of the items in such account, and shall be made up to, and closed on the first day of December in each year, during which such expenditure shall be made, and shall be attested before a Justice of the Court of Queen's Bench or of King's Bench or a Justice of the Peace, and shall be transmitted to the Officer whose duty it shall be to receive such account, within fifteen days next after the expiration of the said periods respectively. X. And be it enacted, that the due application of the monies received for the public use of the Province, under the authority of this Act, shall be accounted for to Her Majesty, Her Heirs aud Successors, through the Lords Commissioners of Her Majesty's Treasury for the time being, and in such manner and form as her Majesty, Her Heirs and Successors shall direct; and that a detailed account of all such monies, shall be laid before the several Branches of the Provincial Legislature, within the first fifteen days of the next Session thereof. CAP. XIV. An Act to repeal certain Acts therein mentioned, and to consolidate the Laws relating to the Provincial Duties to be levied on Goods, Wares and Merchandise, imported into this Province. "MOST GRACIOUS SOVEREIGN, [18th September, 1841.] WHEREAS it would be of advantage to the Trade and Commerce of this Province, that the several Provincial Acts imposing rates and duties on certain Goods and articles imported into this Province, should be consolidated into one Act, under which all Provincial duties imposed on such Goods and articles may be levied, with such amendments to certain provisions of the said Acts, as will facilitate Commerce, advance the public good, and contribute to the public improvements of this Province; May it therefore please Your Majesty, that it may be enacted, and be it enacted, by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and of the Legislative Assembly The applica tion of such also accounted for to Her Ma monies to be jesty. Preamble. of of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, intituled An Act to Re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada; and it is hereby enacted by the authoCommence- rity of the same, that this Act shall commence and take effect upon, froin and after the first day of January next. ment of this Act. Act, L. c. 33. Geo. 3. C. 8. Act, L. C. 35, Geo. 3. C. 9. Act, L. C. 41. Act, L. C. 53, II. And be it enacted, that the several Acts hereinafter mentioned and referred to, that is to say: a certain Act made and passed by the Parliament of the Province of Lower Canada, in the thirty third year of the Reign of His late Majesty King George the Third, and intituled An Act to establish a Fund for defraying the salaries of the different Officers of the Legislative Council and Assembly, together with the contingent expenses thereof; and another certain Act of the said Parliament, passed in the thirty fifth year of the same Reign, and intituled An Act for granting to His Majesty, an additional and new duties on certain Goods, Wares and Merchandises, and for appropriating the same towards further defraying the charges of the administration of Justice and the support of the Civil Government within this Province, and for other purposes therein mentioned; and another certain Act of the said Parliament, passed in the forty first year of the same Reign, and intituled An Act for granting to His Majesty certain new duties on the importation into this Province of all Manufactured tobacco and snuff, and for disallowing the drawback on tobacco and snuff manufactured within this Province; and another certain Act of the said Parliament, passed in the fifty third year of the same Reign, intituled An Act to grant certain duties to His Majesty, towards supplying the wants of the Province during the present war with the United States of America, and for other purposes; and another certain Act of the said Parliament, passed in the fifty fifth year of the same Reign, Act L. C. 55. and intituled An Act to repeal part of an Act to amend an Act passed in the fifty third year of His Majesty's Reign, intituled An Act to grant certain duties to His Majesty, towards supplying the wants of the Province during the present war with the United States of America, and for other purposes, and another certain Act of the said Parliament passed in the fifty fifth year of the same Reign, and intituled An Act to grant new duties to His Majesty, to supply the wants of the Province, and also so much of an Act of the Parliament of the Province of Upper Canada, passed in the eleventh year of the Reign of His late Majesty, King George the Fourth, and intituled An Act for the relief of the sufferers who sustained loss during the late war with the United States of America, as imposes a duty on salt imported from the United States of America, shall be and the same are hereby repealed, except so far as the said Acts, or any of them, or any thing therein contained, repeal any former Act or Acts, or any part thereof, and all and every such said Act or Acts, or the part thereof so repealed, shall remain and continue so repealed to all intents and purposes whatsoever, and except so far as relates to any arrears of duties or drawbacks which shall have become due and payable, or duties for which bonds shall have been Geo. 3. C. 2. Act L. C. 55, Act U. C. 11. The said Acts repealed. Exception. given, or any penalty or forfeiture which shall have been incurred before the time at which this Act shall come into force and effect. III. And be it enacted, that in lieu, and instead of all other duties of Customs, except the duties levied by virtue of any Act of the Parliament of Great Britain, or of the Parliament of Great Britain and Ireland, there shall be raised, levied, collected and paid unto Her Majesty, Her Heirs and Successors, upon Goods, Wares, and Merchandise, and other articles imported into this Province, the several duties of Customs respectively, inserted, described, and set forth in words and figures in the table to this Act annexed, and intituled "Table of Duties of Customs inwards." IV. And be it enacted, that there shall be raised, levied, collected and paid, to and for the use of Her Majesty, Her Heirs and Successors, upon all Goods, Wares and Merchandises of what kind or nature soever, which shall be imported or brought into this Province (except as is hereinafter excepted, and also except those upon which certain duties are imposed by this Act, and specified in the table intituled "Table of Duties of Customs inwards," annexed to this Act) a duty of five pounds on every hundred pounds worth of said Goods, Wares and Merchandise, so imported as aforesaid, which said duty shall be calculated on the first or sterling cost of each one hundred pounds worth of such Goods, Wares and Merchandise so imported as aforesaid, and so in proportion for a greater or less quantity thereof. V. And be it enacted, that all and every person or persons, who shall import or bring within this Province any Goods, Wares or Merchandise, on which such duty of five pounds for every hundred pounds worth thereof, is hereby imposed, shall by himself or his Assignee, Clerk or Agent, immediately produce to the Collector or principal officer of the Customs of the Port.or Place where such importation shall be made, the original Invoice of such Goods, Wares or Merchandise, and the Importer or Importers, Consignee or Consignees, Clerk or Agent, or Assignee of such Importer or Consignee thereof, shall make and subscribe the following declaration, which such Collector or Principal Officer is hereby empowered to take: in the County of "I, A. B., of “I, do declare that the account or accounts, invoice, or invoices, now by me produced, are just and true, and that it contains (or they contain) the exact quantity of all the articles mentioned in the entry now tendered, and which are made subject to a duty of five pounds on each hundred pounds worth thereof, and so in proportion any greater or less quantity, by an Act passed by the Legislature of this Province, in the fifth year of Her Majesty's Reign, and intituled An Act to repeal cer for |