CHAPTER EIGHTEEN THROUGH CANADA HOME.
HOME We left Buffalo, Saturday the 20th, at four o'clock for St.
Catharines.

At the Bridge we were delayed a short time by customs formalities.
In going out of the States it is necessary to enter the machine for export and return, otherwise on coming in again the officials on our side will collect duty on its full value.
On crossing to the Canadian side, it is necessary to enter the machine and pay the duty of thirty per cent.

on its valuation.

The machine is entered for temporary use in Canada, under a law providing for the use of bicycles, hunting and fishing outfits, and sporting implements generally, and the port at which you intend to go out is named; a receipt for the duty deposited is given and the money is either refunded at the port of exit or the machine is simply identified by the officials, and remittance made upon returning the receipt to the port of entry.
It is something of a bother to deposit thirty per cent.

upon the valuation of an automobile, but the Canadian officials are obliging; and where it is clearly apparent that there is no intention of selling the machine in the province, they are not exacting as to the valuation; a two-thousand-dollar machine may be valued pretty low as second-hand.