the port here the goods are to be landed. Section150 provided that wherever on the levying of any duty forany purpose it becomes necessary to determine the precisetime of importation of any goods if made by sea it shall bedeemed to have been completed from the time the vessel inwhich such goods were imported came within the limits ofthe port at which they ought to be reported. The importermaintained that as ship had reported on 29th April 1895, (before 2nd May) at North Sydney, Canada, no duty wasleviable, because importation was complete on 29th April. 9 HCD/83 31895. This plea of the company was rejected by the Privycouncil. It posed a question as to whether the sugar wasimported before or after 3-5-1895. Their Lordships madethe following observation on the phrase "imported intocanada":

" (1) The imposition of the duties is contained onlyin the direction for their payment. There are nowords which render the goods liable for theduty or make the duty (as it said) attach at anydate prior to the date of payment. (2) The words"when such goods are imported into Canada"express the time at which the duties are to bepaid. "their lordships also further emphasised.

"the result is that, in th

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