penalty not exceeding two hundred dollars, and not less than fifty dollars, or to imprisonment for a term not exceeding one year, and not less than one month, or to both fine and imprisonment.

203. If any goods are unladen from any vessel or vehicle or put out of the custody of the master or person in charge of the same, before report is made as required by this Act, or if such master or person fails to make such report, or to produce such goods, or makes an untrue report or does not truly answer the questions demanded of him, he shall for each such offence incur a penalty of four hundred dollars; and if any such goods are not so reported and produced, or if the marks and numbers or other description of any package do not agree with the report made, such goods or package shall be seized and forfeited, and the vessel or vehicle and the animals drawing the same shall be detained until such amount is paid; and unless payment is made within thirty days, such vessel or vehicle and any animals drawing the same may, after the expiration of such delay, be sold to pay such penalty.

204. All goods unladen or landed before due entry thereof and warrant for landing, shall be seized and forfeited, and every person concerned in landing or receiving or concealing goods so landed shall for each offence, incur a penalty of four hundred dollars.

205. All goods shipped or unshipped, imported or exported, carried or conveyed, contrary to any regulation made by the Governor in Council, and all goods or vehicles and all vessels under the value of four hundred dollars, with regard to which the requirements of any such regulation have not been complied with, shall be forfeited and may be seized; and if such vessel is of or over the value of four hundred dollars, the master thereof shall, by such non-compliance, incur a penalty of four hundred dollars, and the vessel may be detained until the said penalty is paid; and unless payment is made within thirty days, such vessel may, after the expiration of such delay, be sold to pay such penalty, and any expenses incurred in making the seizure and keeping and selling such vessel; and any such forfeitures and penalties shall be recoverable and may be enforced in the same manner and before the same court and tribunal, as if incurred by the violation of any provisions of this Act.

206. All vessels with the guns, tackle, apparel and furniture thereof, and all vehicles, harness, tackle, horses and animals made use of in the importation or unshipping or landing or removal of any goods liable to forfeiture under this Act, shall be seized and forfeited; and every person who assists or is otherwise concerned in importing, unshipping, landing or removing, or in the harboring of such goods, or into whose hands or possession the same knowingly come, shall incur a penalty of two hundred dollars or a penalty equal to treble the value of such goods, at the election of the person who sues for the same; and the averment in any information, petition or pleading for the recovery of such penalty, that such person has elected to sue for the sum mentioned in the information, petition or pleading, shall be sufficient proof of such election, without any other evidence of the fact.

207. If any person knowingly harbors, keeps, conceals, purchases, sells or exchanges any goods unlawfully imported into this Colony (whether such goods are dutiable or not), or whereon the duties lawfully payable have not been paid, such goods, if found, shall be

forfeited, and may be seized. If such goods are not found, the person so offending shall forfeit the value thereof; and every such person, his aiders and abettors shall, in addition to any other penalty, forfeit a sum equal to the value of such goods, which may be recovered in any court of competent jurisdiction and shall further be liable, on summary conviction before two Justices of the Peace or any magistrate having the powers of two Justices of the Peace, to a penalty not exceeding two hundred dollars, and not less than fifty dollars or to imprisonment for a term not exceeding one year and not less than one month or to both fine and imprisonment.

208. If any two or more persons in company are found together, and they, or any of them, have any goods liable to forfeiture under this Act, every such person having knowledge of the fact, is guilty of a misdemeanor.

209. Every person who is proved to have been on board any vessel or boat liable to forfeiture for having been found within one league of the coasts or shores of this Colony, having on board or attached thereto, or conveying, or having conveyed anything subjecting such vessel or boat to forfeiture, or who is proved to have been on board any vessel or boat from which any part of the cargo has been thrown overboard or destroyed, or in which any goods have been unlawfully brought into this Colony, shall incur a penalty of one hundred dollars, if he has been knowingly concerned in such acts.

210. Every person who, by any means, procures, hires, or induces, any person or persons to be concerned in the landing, unshipping, carrying or conveying any goods, the importation of which is prohibited, or for the landing of which permission has not been granted by the collector or other proper officer of Customs, shall for every person so procured, hired, or induced, incur a penalty of one hundred dollars.

211. If any person makes, or sends, or brings into this Colony, or causes or authorizes the making, sending or bringing into this Colony, any invoice or paper, used or intended to be used as an invoice for Customs purposes, in which any goods are entered or charged at a less price or value, than that actually charged, or intended to be charged for them, or in which the goods are falsely described, no sum of money shall be recoverable by such person, his assigns or representatives, for the price of such goods or any part thereof, or on any bill of exchange, note or other security, unless in the hands of an innocent holder for value without notice, made, given or executed for the price of such goods of any part of such price.

212. The production or proof of the existence of any other invoice, account, document or paper made or sent by any person, or by his authority, wherein goods or any of them are charged or entered at or mentioned as being a greater price than that set upon them in any such invoice as in the next preceding section mentioned or in which the goods are falsely described, shall be prima facie evidence that such invoice was intended to be fraudulently used for Customs purposes; but such intention, or the actual fraudulent use of such invoice, may be proved by any other legal evidence.

750

213. Every importer of goods into this Colony, and every person on his behalf, who presents or causes to be presented with intent to make entry thereunder, any false or fraudulent invoice, such as

described in the two sections next preceding, shall incur a penalty equal in amount to the value of the goods represented in such invoice, and the goods shall also be seized and forfeited.

214. If any entry passed at any Custom House is false in any particular to the knowledge of any person connected with the making thereof, all the packages and goods included or pretended to be included, or which ought to have been included in such entry, shall be forfeited.

215. If any warehoused goods are concealed in or unlawfully removed from any Customs warehouse in this Colony, such goods shall be seized and forfeited; and every person who conceals or unlawfully removes any such goods, or aids or abets such concealment or removal, shall incur the penalties imposed on persons illegally importing or smuggling goods into this Colony; and on the discovery of such concealment or removal, all goods belonging to the importer or owner of the concealed or removed goods, then remaining in the same or any other warehouse, shall be placed under detention until the duty payable on the goods so concealed or removed, and all penalties incurred by him have been paid; and if such duties and penalties are not paid within one month after the discovery of the concealment or removal of such goods, the goods so detained shall be dealt with in the same manner as goods unlawfully imported or smuggled into this Colony.

216. If the importer or owner of any warehoused goods, or any person in his employ, by any contrivance, opens the warehouse in which the goods are or gains access to the goods except in the presence of or with the express permission of the proper officer of the Customs, such importer or owner shall, for every such offence, incur a penalty of one hundred dollars.

217. Every person who, by any contrivance, gains access to bonded goods in a railway car, or to goods in a railway car, upon which goods the Customs duties have not been paid, or delivers such bonded or other goods without the express permission of the proper officer of Customs, shall, for every such offence, be liable to imprisonment for a term not exceeding one year, and not less than one month.

218. Every person who wilfully alters, defaces or obliterates any mark placed by any officer of Customs on any package of warehoused goods, or goods in transit shall, for every such offence, incur a penalty of five hundred dollars.

219. Every person who makes any entry outwards of goods from warehouse for exportation, and who is not the owner or duly authorized by the owner thereof, or the master of the vessel by which they are to be shipped, shall incur a penalty of two hundred dollars.

220. Every person who counterfeits, falsifies, or uses when so counterfeited or falsified, any paper or document required under this Act, or for any purpose therein mentioned, whether written, printed or otherwise, or by any false statement procures such document, knowing the same to be so forged or counterfeited, or forges or counterfeits any certificate relating to any oath or declaration or affirmation hereby required or authorized, is guilty of a misdemeanor.

221. Every person who, whether pretending to be the owner or not, either secretly or openly, and whether with or without force or violence, takes or carries away any goods, vessel, vehicle, or other thing which have been seized or detained on suspicion, as forfeited

under this Act, before the same have been declared by competent authority to have been seized without due cause, and without the permission of the officer or person who seized the same or of some competent authority, shall be deemed to have stolen such goods, being the property of Her Majesty, and is guilty of felony.

222. Every person who, under any pretence, either by actual assault, force or violence, or by threats of such assault, force or violence, in any way resists, opposes, molests or obstructs any officer of Customs, or any person acting in his aid or assistance, in the discharge of his or their duty, under the authority of this Act, or any other law in force in this Colony relating to Customs, trade or navigation. or who wilfully or maliciously shoots at or attempts to destroy or damage any vessel belonging to Her Majesty, or in the service of this Colony, or maims or wounds any officer of the army, navy, marine or Customs, or any person acting in aid or assistance of such officer, while duly employed for the prevention of smuggling, and in execution of his or their duty, and every person who is found with any goods liable to seizure or forfeiture, under this Act, or any other law relating to Customs, trade or navigation, and carrying offensive arms or weapons, or in any way disguised--and every person who staves, breaks or in any way destroys any such goods, before or after the actual seizure thereof, or scuttles, sinks or cuts adrift any vessel, or destroys or injures any vehicle or animal, before or after the seizure, or wilfully and maliciously destroys or injures, by fire, or otherwise, any Custom house, or any building whatsoever in which seized, forfeited or bonded goods are deposited or kept, is guilty of felony.

223. Every master or person in charge of any vessel, and every driver or person conducting or having charge of any vehicle or conveyance who refuses to stop such vessel, vehicle or conveyance when required so to do, in the Queen's name, by an officer of Customs or person employed as such, and every person who is present at any such seizure or stoppage and who, when called upon in the Queen's name by such officer or person to aid and assist him in a lawful way, refuses so to do, shall be liable, on summary conviction before two Justices of the Peace to a penalty of two hundred dollars, and, in default of payment, to imprisonment for a term not exceeding six months.

224. If any person offers for sale any goods under pretence that the same are prohibited, or have been unshipped and run on shore, or brought in by land or otherwise, without payment of duties, all such goods, although not liable to any duties or prohibited, shall be seized and forfeited, and every person who offers the same for sale shall be liable, on summary conviction before two Justices of the Peace, to a penalty of two hundred dollars, or to a penalty equal to treble the value of such goods, at the election of the prosecutor, and, in default of payment, to imprisonment for a term not exceeding sixty days.

225. Every person required by this Act or by any other law 751 to answer questions put to him by any officer of the Customs, who refuses to answer or does not truly answer such questions, shall, in addition to any other penalty or punishment to which he is liable, incur a penalty of four hundred dollars.

226. Every person who has in his possession, in port or on land, any goods derelict, flotsam, jetsam or wreck, and which are dutiable, and does not give notice thereof to the nearest officer of Customs without unnecessary delay, or does not on demand pay the duties thereon or deliver the same to the proper officer, shall incur a penalty of two hundred dollars in addition to all other liabilities and penalties incurred by him, and the goods shall be seized and forfeited; and every person who removes or alters in quantity or quality any such goods, or unnecessarily opens or alters any package thereof, or abets any such act, before the goods are deposited in warehouse under the custody of the Customs officers, shall in addition to all other liabilities and penalties incurred by him, incur a penalty of two hundred dollars.

227. Every police or peace officer who has detained any goods, property, or vehicle, subject or liable to forfeiture, and who neglects to convey the same to the Custom House, or to give notice of having stopped the same as herein prescribed, shall be liable, on summary conviction, to a penalty of one hundred dollars, and, in default of payment, to imprisonment for a term not exceeding thirty days.

228. Every collector or other officer of Customs who allows the payment of duties of Customs to be avoided or deferred for any cause or consideration whatsoever, except by regular entry for warehouse or by bond given under this Act, shall be liable to a penalty equal to the full value of such goods and the duty accruing thereon, which shall be recoverable in any court of competent jurisdiction, from him or his sureties, or either of them; and any goods on which payment of duty has been so avoided or deferred shall be liable to seizure and be dealt with as goods unlawfully imported into this Colony.

229. Every officer of the Customs and every person employed with the concurrence of the Governor in Council for the prevention of smuggling, who makes any collusive seizure, or delivers up, or makes any agreement to deliver up or not to seize any vessel, boat, carriage, goods or thing liable to forfeiture under this Act, or who takes or accepts a promise of any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty, is guilty of a misdemeanor, and liable for every such offence to a fine of five hundred dollars and to imprisonment for a term not exceeding two years and not less than three months, and shall be incapable of serving Her Majesty in any office whatsoever; and every person who gives, offers or promises to give, or procure to be given, any bribe, recompense or reward to, or makes any collusive agreement with, any such oicer or person as aforesaid, to induce him in any way to neglect his duty, or to conceal or connive at any act whereby the provisions of this Act or any law relating to the Customs, trade, or navigation may be evaded, is guilty of a misdemeanor, and liable for every such offence to a fine of five hundred dollars and to imprisonment for a term not exceeding two years and not less than three months.

PROCEDURE.

230. All offenses committed against this Act, and all penalties and forfeitures incurred thereunder, may be prosecuted, sued for, and recovered in the Court of Vice Admiralty, or upon information, and without a jury in the Supreme Court, or before a Justice of the