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" The value of goods subject to duty is taken to be the „fair market value" in the usual ordinary commercial acceptation of the term, in the principal markets of the country whence the same were exported, free on board (FOB) at the port of export in such... "
Journals - Seite 16
von Canada. Legislature. Legislative Assembly - 1858
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Lower Canada Reports: Décisions Des Tribunaux Du Bas-Canada, Band 5

1855 - 562 Seiten
...so repealed, the new Act, s. 3, has substituted the following : In all cases of ad valorem duties, " such value shall be understood to be " the fair market...the same were exported directly to this " Province : and it shall be the duty of each and every ap" praiser, and of every collector when acting as such,...
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Public General Statutes of the Colony of Victoria

Victoria - 1875 - 926 Seiten
...mentioned in the said entry and invoice at the time of shipment was the fair market value of such goods `Y Kv r D rb b8~R /[: 4R 1P +\ ` % ~> q-| Witness my hand this day of One thousand eight hundred and AB The above declaration signed the day...
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Statutes of the Province of Canada and Dominion of Canada ..., Teil 1

Ontario - 1876 - 664 Seiten
...to the value of latin* value such goods, such value shall be understood to be the fair market 'Hw^' value thereof in the principal markets of the country whence the same were exported directly to Canada ; And every Ap- Duty of offi praiser and every Collector when acting as such, shall, by all...
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Montreal Condensed Reports

Thomas Kennedy Ramsay - 1884 - 172 Seiten
...which provides, that the value on which duty is to be charged on goods imported into this Province shall be understood to be the fair market value thereof...the same were exported directly to this Province. And it shall be the duty of each and every appraiser and of every collector when acting as such, by...
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Reports of Cases Decided in the Court of Common Pleas ..., Band 4

Ontario. Court of Common Pleas - 1855 - 600 Seiten
...16 Vic. ch. 85, sec. 3, clause 2nd, repealed the 12 Vic ch. 81, sec. 6, and made the ad valorem test to be the fair market value thereof in the principal...the same were exported directly to this province, &c., in terms equivalent to the repealed clause, but using the words " to estimate and appraise the...
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Commercial Relations of the United States with Foreign Countries, Band 1

United States. Department of Commerce and Labor. Bureau of Statistics, United States. Bureau of Foreign Commerce(1854-1903) - 1900 - 1096 Seiten
...into Canada, the value for duty shall be the fair market value thereof when sold for home consumption in the principal markets of the country whence the same were exported directly to Canada, at the date of shipment. The exporter may sell and the importer may purchase a,t prices lower...
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Journal of Comparative Legislation and International Law

1902 - 446 Seiten
...In the case of ad volerem duties " the value shall be taken to be the fair market value of the goods in the principal markets of the country whence the same were exported in the usual and ordinary commercial acceptation of the term and free on board at the port of export...
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Sessional Papers, Band 100

Great Britain. Parliament. House of Commons - 1902 - 894 Seiten
...imposed according to value — (а) The value shall be taken to be the fair market value of the goods in the principal markets of the country whence the same were exported, in the usual and ordinary commercial acceptation of the term, free on board at the port of export in...
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The Official Year Book of New South Wales, Ausgabe 20

1913 - 1062 Seiten
...if the duty were ad valorem. The value of goods subject to duty is taken to be the fair market value in the principal markets of the country whence the same were exported, plus 10 per cent, to cover the cost of packing insurance, freight, and all other charges. The value...
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Wealth and Progress of New South Wales, Ausgabe 15

1907 - 920 Seiten
...if the duty were ad valorem. The value of goods subject to duty is taken to be the fair market value in the principal markets of the country whence the same were exported, with an addition of 10 per cent, to such value. This addition of 10 per cent, is supposed to cover...
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