Interpretation. Canadian ed from 27th Columbia when it becomes a Province of the Dominion," it is, among other things, in effect enacted, that "such provisions of the customs laws of Canada (other than such as prescribe the rates of duty) as may be from time to time declared by the Governor in Council applicable to the Province of British Columbia after its admission into the Union, shall apply thereto and be in force therein accordingly;" and that "such provisions of the laws of Canada respecting the inland revenue (other than those fixing the amount of duties) as may be from time to time declared by the Governor in Council applicable to the Province of British Columbia after its admission into the Union as aforesaid, shall apply thereto and be in force therein accordingly," it being provided that the said provisions should nevertheless be void in so far as they might be inconsistent with the order of the Queen in Council for the admission of British Columbia into the Union;-and whereas by the agreement between the Dominion and the then Colony of British Columbia for its admission into the Union, and the order of Her Majesty in Her Privy Council founded thereon, and declaring such Union, it was provided that the existing customs tariff and excise duties should continue in force in British Columbia until the railway from the Pacific coast and the system of railways in Canada are connected, unless the Legislature of British Columbia should sooner decide to accept the tariff and excise laws of Canada, and certain provisions were made to have effect until such assimilation of the tariff and excise duties of British Columbia and of the Dominion, and no longer; and whereas the Legislature of the said Province, at the last session thereof, by an Act passed on the twenty-seventh day of March in the present year, one thousand eight hundred and seventy-two, decided to accept the Canadian tariff of duties of customs and excise, and it is expedient to extend the same, and certain Acts of the Parliament of Canada relating to customs and matters of revenue, to the said Province: Therefore Her Majesty, by and with the consent of the Senate and House of Commons of Canada, enacts as follows: 1. In this Act, the expression "the said Province" means the Province of British Columbia. 2. The Canadian tariffs of duties of customs and excise or tariffs extend- inland revenue, shall be and are hereby extended to the said March, 1872. Province and shall be held to have been so extended and to have been in force therein upon and since the twenty-seventh day of March, one thousand eight hundred and seventy-two. Certain Acts extended to British Co lumbia sub ject to certain exceptions. 3. All those enactments and provisions of the Acts of the Parliament of Canada, enumerated in this section, each respectively as amended by any subsequent Act or Acts, which fix the duties of customs and excise, shall be held to have been extended and to have applied to the said Province upon, from, and after the day last aforesaid,--and the remaining enactments and provisions of the said Acts,-(except such as relate solely to matters of excise other than the tariff of duties or the department of Inland Revenue, and and subject to the provisions of this Act or of any other Act of the present session,) are hereby extended to and shall be in force in and apply to the said Province of British Columbia, upon, from, and after the first day of August in the present year, one thousand eight hundred and seventy-two, that is to say : 1. The Act passed in the thirty-first year of Her Majesty's 31 V., c. 6. reign, intituled "An Act respecting the Customs;" 2. The Act passed in the said year of Her Majesty's reign, inti- 31 V., c. 7. tuled "An Act imposing Duties of Customs, with the Tariff of Duties payable under it;" 3. The Act passed in the said year of Her Majesty's reign, 31 V., c. 43. intituled "An Act constituting the Department of Customs;" as to all matters (if any there be) as to which it is not so extended by the Act first cited in the preamble of this Act; 4. The Act passed in the said year of Her Majesty's reign, 31 V., c. 44. intituled "An Act to amend the law of the present session, intituled An Act imposing Duties of Customs, with the Tariff of Duties payable under it ;'" 5. The Act passed in the thirty-third year of Her Majesty's 33 V., c. 9. reign, intituled "An Act to amend the Acts respecting Customs and Inland Revenue; and to make certain provisions respecting vessels navigating the inland waters of Canada above Montreal,"--section twenty-two being declared to apply to those inland waters only of the said Province to which the Governor in Council may from time to time declare it applicable; 6. The Act passed in the thirty-fourth year of Her Majesty's reign, 34 V., c. 10. intituled "An Act to amend the Acts relating to Duties of Customs;" 7. The Act passed in the thirty-first year of Her Majesty's 31 V., c. 8. reign, intituled “ An Act respecting the Inland Revenue ;”. 8. The Act passed in the thirty-first year of Her Majesty's 31 V., c. 49. reign, intituled An Act constituting the Department of Inland Revenue;" as to all matters (if any) to which it is not extended by the Act first cited in the preamble of this Act; 9. The Act passed in the thirty-first year of Her Majesty's 31 V., c. 50. reign, intituled " An Act to increase the Excise Duty on Spirits, to impose an Excise Duty on Refined Petroleum, and to provide for the inspection thereof;" 10. The Act passed in the said year of Her Majesty's Reign, 31 V., c. 51. intituled "An Act for better securing the payment of the Duty imposed on Tobacco manufactured in Canada;" 11. The Act passed in the thirty-fourth year of Her Majesty's reign, 34 V., c. 15. intituled "An Act to amend the Inland Revenue Act, 1868, and to alter the Duties of Excise chargeable in the Province of Manitoba;" 31 V., c. 5. 33 V., c. 8. 34 V., c. 11. 33 V., c. 14. When the enactments not extended by this Act shall be extended. collected and things done between 27th March and 1st 12. The Act passed in the thirty-first year of Her Majesty's reign, intituled "An Act respecting the Collection and Management of the Revenue, the Auditing of Public Accounts, and the Liability of Public Accountants;' 13. The Act passed in the thirty-third year of Her Majesty's reign, intituled "An Act to explain and amend the Act respecting the Collection and Management of the Revenue, the Auditing of Public Accounts, and the Liability of Public Accountants;" 14. The Act passed in the thirty-fourth year of Her Majesty's reign, intituled "An Act for the prevention of Corrupt Practices in relation to the Collection of the Revenue; 15. The Act passed in the thirty-third year of Her Majesty's reign, intituled "An Act respecting the Coasting Trade of Canada." 4. Such enactments and provisions of the Acts mentioned in the next preceding section as may not be in force under it, shall come into force in the said Province from the time when they may respectively be declared by the Governor in Council applicable to the said Province, and to be in force therein, under the power to that effect given by the Act first cited in the preamble to this Act, and the said power shall extend as well to all regulations made or to be made under the enactments and provisions so to be extended by the Governor in Council as to the said enactments and provisions themselves. 5. Provided always; That all duties (according to the Canadian As to duties Tariff) collected and all things done in the said Province between the said twenty-seventh day of March and the first day of August, one thousand eight hundred and seventy-two, in conformity to the August, 1872. Acts mentioned in the third section of this Act, or to any Acts of the Legislature of the said Province then in force, shall be held to have been lawfully collected and done. Special provi sions as to 6. The application of the Acts cited in the said third secapplication of tion, to the Province of British Columbia, shall be subject to the Acts to British following provisions : Columbia. Interpretation. Regulations by Writ of assist ance. 1. In all the said Acts, the expressions "Canada," "Dominion of Canada," or "Dominion," shall be construed as including the said Province; 2. All regulations made by the Governor in Council under any of the said Acts (except such as relate to matters of excise and inland revenue) in force on the said first day of August, one thousand eight hundred and seventy-two, in the other Provinces of the Dominion generally, shall be in force in and apply to the said Province of British Columbia, until revoked or altered; 3. The writ of assistance mentioned in the ninety-second section of the Act first cited in section three of this Act, (31 V., c. 6,) may be granted by any Judge of the Supreme Court of the said Province; the expressions Act. expressions" County Court or Circuit Court," in the ninety-ninth, Courts, one hundredth, one hundred and first, one hundred and fifteenth, or any other section of the said Act, shall include any County Court, Circuit Court, or other Court in the said Province having jurisdiction in civil cases, to the amount of two hundred dollars; Suits for and the one hundred and second section of the said Act shall apply penalties. to suits for penalties or forfeitures brought in any Superior Court Effect of rein the said Province; and the one hundred and thirty-ninth, one peal of any hundred and fortieth, and one hundred and forty-first sections of the said Act shall apply to the said Province, and to the effect of the repeal by this Act of any customs Act or Ordinance of the Legislature thereof, as respects regulations and orders made by the Lieutenant Governor of the said Province in Council, and officers of the customs, and bonds given by them or goods taken out of bond, in like manner as theyapplied to the other Provinces herein mentioned, and to the regulations and orders relating to duties of customs, and the officers employed in the collection or management thereof in such other Provinces ; 4. The Act thirteenthly mentioned in section three of this Act 33 V., c. 8. (33 Vict., c. 8) shall apply to any duty or toll, forfeiture or penalty imposed by the Legislature of British Columbia, or by the Parliament of Canada. 7. So much of the following Acts, Ordinances, or Proclamations heretofore in force in British Columbia; that is to say: 1. The Proclamation of His Excellency the Governor of the said Province, known as "The Southern Boundary Act, 1860;" 2. The Ordinance of the Legislature of the said Province, known as "The Harbour Dues Amendment Ordinance, 1865;" 3. The Ordinance of the said Legislature, known as Customs Declatory Ordinance, 1867;" "The 4. The Ordinance of the said Legislature known as The Customs Ordinance, 1867 ;" 5. The Ordinance of the said Legislature known as "The Customs Amendment Ordinance, 1870;" 6. The Ordinance of the said Legislature known as "The Customs Repeal Act, 1871;" and 7. The Ordinance of the said Legislature known as "The Excise Ordinance, 1867;”— Acts, &c., of British Columbia repealed. As imposes any duty of customs or excise, shall be held to have From what been repealed upon, from, and after the said twenty-seventh time. day of March, one thousand eight hundred and seventy-two; and so much of the remaining portions thereof and of all other Acts, Ordinances, Proclamations or Laws, or parts thereof as may be inconsistent with this Act or the Acts hereby extended, or to be extended by Order of the Governor in Council, to the said. Province, Proviso: repeal not to affect certain matters. Extension of certain Acts Province, or which make any provision for any matter provided for by the said Acts other than such as is made by the said Acts, or the portions thereof so extended, respectively, shall be repealed from and after the time of such extension: Provided always, that such repeal shall not affect any duty payable, or any forfeiture or penalty incurred under any enactment or provision hereby repealed before the repeal thereof; or any suit, prosecution or proceeding, pending, or to be brought for the recovery thereof; or the appointment of any officer of customs or excise, or any bond given by any such officer and his sureties for securing his good conduct and faithful performance of his duties, unless or until such appointment is annulled or otherwise made void by competent authority under the Acts hereby extended to the said Province, with respect to all which the enactments and provisions hereby repealed for other purposes, shall remain in force. 8. Nothing in this Act shall prevent or impair the effect of the by 34 V., c. 13, tenth section of the Act of the Parliament of Canada (34 V., c. 13) not affected by first cited in the preamble to this Act, by which it was provided that:: this Act. "All the enactments and provisions of the Acts of the Parliament of Canada, passed in the first, second and third sessions thereof aforesaid, or in the present session, relating to the Executive Government and the several departments thereof, and the Civil Service of the Dominion, the Legislature and Legislation, the Senate and House of Commons and the proceedings therein, the independence of Parliament, and the qualification or disqualification of Members of the last mentioned House, the vacating of seats therein, and the filling of vacancies,' the Public Works of the Dominion, and the Postal Service, shall, in so far as they may not be inconsistent with the provisions of any Order of the Queen in Council, made under the authority of the one hundred and fortysixth section of the British North America Act, one thousand eight hundred and sixty-seven, have the same force and effect in and in relation to the Colony of British Columbia, after its admission into the Union under such Order in Council, as they then have in and in relation to all the other Provinces of Canada;" The said pro- and all the said enactments and provisions are hereby declared to be, and to have been, from the time of the admission of British Columbia into the Dominion, in force in the said Province, in so far as they are not inconsistent with the said Order of the Queen in Council. visions con firmed. hort title. 9. This Act shall be known and may be cited as "The Revenue Laws Extension Act, 1872." САР. |