DOMINION OF CANADA. 
129 
The wheat, maize, or other grain shall be delivered and forwarded to such 
dill or warehouse under the same conditions as those governing other dutiable 
goods after the entry thereof for warehouse has been duly made and com 
peted, to be there ground and packed in bond as by law provided, and such 
mill shall be at all times open to inspection and examination of the stock con 
tained therein by any officer of customs to whom the duty of such inspection or 
( examination may be assigned. 
All wheat, maize, and other grain, entered for warehouse, as hereinbefore 
Provided, or the quantity of flour and meal representing and being the product 
°f such wheat, maize, or other grain, shall be entered ex-warehouse as follows: 
1. When intended for consumption in Canada a dutiable entry shall be made, 
representing on its face the quantity of grain ground and the quantity of its 
Product in flour or meal, and the duty thereon shall be forthwith collected and 
Paid accordingly. 
2. When for removal to another warehouse, or to another warehousing port, 
a removal entry on the prescribed form shall be made, with the same particulars 
thereon as if entered for consumption. 
1 3. When intended for exportation, the prescribed form of export entry ex- 
warehouse shall be used, and the quantities of grain ground and the product 
thereof shall be correctly stated on the face of such entry in the same form and 
manner as if the same was entered for removal or consumption in Canadif. 
4. No grain or products thereof shall be in any case removed from the mill 
or warehouse until entry is duly made and the collector of customs’ permit has 
been obtained for that purpose. 
5. Any violation of the requirements of these regulations, or any of them, 
shall subject the goods and the offending party to the forfeitures and penalties 
Provided by the customs act for offenses against and violations thereof in respect 
°£ dutiable goods entered in bond for and ex warehouse. 
April 27, 1891. 
Regulations as to grinding Canadian grain in United States mills. 
Sec. 17. His excellency in council, in pursuance of the powers vested in him 
y subsection (f) of section 245 of chapter 32 of the Revised Statutes of Canada, 
j'Ptitled “An act respecting the customs,” has been pleased to order, and it is 
hereby ordered that when wheat or grain grown in Canada is taken to the 
pbited States to be ground and the produce thereof in flour or meal returned to 
Canada, such produce may be returned free of customs duty, provided the 
mvner thereof resides near the frontier and more than 5 miles from any Cana 
an gristmill at which such wheat or grain could be ground, and that he 
observes and complies with the following rules : 
First. He shall report to the nearest customs officer the exact quantity of 
"meat or grain which he is taking out, and such officer shall enter in a book to 
o® kept for that purpose the name of the owner, the date of the transaction, 
me quantity in bushels and fractions of bushels so to he taken out, and the 
pme and location of the mill and the proprietor thereof where the grinding 
& to be performed. 
Second. He shall report inwards in like manner the exact quantity of flour 
p meal and other product of said wheat or grain when he returns the same to 
Roñada, and make a solemn declaration to the effect that such flour or meal 
p d other product is the actual produce of the wheat or grain taken from 
Canada and no other. 
.. Third. The officer receiving such reports shall verify the truth thereof to 
be best of his ability and enter the particulars in the aforesaid book, and 
JUI require the owner to append his signature to such entries in attestation 
1 the correctness of the same. 
Fourth. If it be found that any additional quantity of product has been 
eturned more than that which the quantity of wheat or grain should properly 
[induce, or if it he ascertained that any change has been made therein by the 
hbstitution in whole or in part of foreign wheat or grain or the product thereof 
° r the Canadian wheat or grain represented to have been taken out to be 
,° ground, or if any other fraudulent act has been done in reference thereto, 
len the product or the alleged product so returned shall be seized and forfeited. 
January 12, 1889. 
187(52—05 M 9