Section 28. (1) The owner of every mill shall, in the case of any goods other than those for which tariff values

28. (1) The owner of every mill shall, in the case of any goods other than those for which tariff values have been fixed under section 7, take a sample or samples of such goods, at the time of manufacturing the same, and shall preserve such samples for reference for at least six months after the said goods are produced. (2) Such samples shall be at all times available for inspection by the Collector, or by any officer appointed under section 16; and an examination thereof shall, if the goods themselves cannot conveniently be examined, be deemed to be an examination of the goods within the meaning of section 31 of the Principal Act. (3) The Governor General in Council may define by rule what shall in any specified case be a sufficient sample for the purposes of this section. 29. (1) The 1896.] Cotton Duties. 17 (Part I.—Excise.—Sections 29-34.) 28. Samples of certain goods to be taken by mill-owners at time of manufacture and to be available for inspection. 29. Power to Collector to take samples. 30. Records and accounts to be kept by mill-owners. 31. Mill-owners to make periodical returns of cotton yarn spun by machinery.