It may be that the custom officials act for the local government; that is, it might be possible that they do not duplicate the actual men at the border. But the collection is on behalf of the local government and will be paid over by the officials who collect it, whether they happen to be custom officers or others.
Then, take the case of liquor imported from, say, France or Germany, or liquor from the province of Ontario, whether of domestic manufacture or imported. That beer goes up to the border of the Yukon, an official meets it at the border and puts a tax of 50 cents upon it, no matter whether it is Labatt's beer or German beer?
No; in the case of beer, it is only beer that is imported into Canada, that has not paid the Canadian excise duties, on which this extra duty is imposed. But, in the case of spirituous liquors, upon which there is a similar tax of $2 a gallon, which has been in operation since 1904, even if they are of domestic production and have paid the Canadian excise duty, they must pay the extra tax.
Well, take the case of spirituous liquors imported by an Ontario or Quebec firm which is sent on to fill an order in Dawson. The Yukon official meets it and puts on a duty of $2 a gallon. He taxes it the same as if it were an importation direct to the Yukon from a foreign country?
Well, if malt liquor is imported by a Montreal or Toronto firm, entered and the duty paid, and 'later it is sent to fill an order in Dawson, does that come under this tax of 50 cents a gallon additional?