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removal to any other port in the Province, and the goods be deficient in quantity as compared with such first entry, the deficiency shall be entered, and the full duties paid thereon before the same shall be delivered.

7. Where the whole of the goods warehoused under any entry shall be cleared from the warehouse, and the same or any part thereof have been entered for exportation, or for removal to another port in the Province, the bond given for the duties on such goods shall not be cancelled unless the certificate of the landing of such goods shall be produced within a reasonable time, signed by the principal officer of revenue or excise if the goods be landed at a place within the British dominions, or by the British Consul if not so landed.

8. The proper officer may allow the master of any steamboat, on the like report as required in the case of other vessels, to deposit her cargo in a warehouse to be provided by the owner and approved of by the proper officer, on giving a bond with two sufficient sureties for the payment of the duties on all goods warehoused therein, and all such goods shall be subject to the same provisions as if they had not been taken out of the steamboat, and there shall be the same lien for freight or other charges as if the same had not been so deposited; but no rent shall be payable for such goods if the owner or consignee shall make entry of and remove the same within three days of their deposit.

9. Warehoused goods may, by permission of the proper officer, be removed to any other warehouse in the same place, subject to the same conditions as when in the original warehouse.

10. The proper officer may take fresh security from any bona fide purchaser of warehoused goods, in like manner as in the first instance, and may thereupon cancel the original bond, or exonerate the obligors to the extent of the fresh security, and so in like manner from time to time upon a further transfer, but none to be allowed unless the goods be taken out within the time and in the manner by law allowed.

11. The master of any vessel arriving with a cargo at Saint John bound for Fredericton, who shall not report at the Treasurer's office, and, before proceeding up the River, take on board an authorized officer, to remain until such vessel is

entered at Fredericton, shall forfeit one hundred pounds, and if such master shall not provide room under deck in the forecastle or steerage for the officer's bed, with good and sufficient food, he shall forfeit for each offence the sum of ten pounds.

12. Warehoused goods may be delivered as stores for any vessel of the burthen of fifty tons or upwards, bound on a voyage beyond the Province, the probable duration of which out and home shall not be less than thirty days, proof being first made by affidavit of the master or owner to the proper officer that the stores are necessary and intended for the voyage.

13. The proper officer may, under such restrictions as he may at any time prescribe, allow the owner of any warehoused goods to make such changes in their package as may be necessary for their preservation, disposal, or shipment.

14. Whoever shall break open or illegally gain access to any goods in any such warehouse, shall be guilty of a misdemeanor, and be liable to fine or imprisonment, or both, at the discretion of the Court wherein he may be convicted.

15. Whoever shall export by sea any goods on which the duties have been paid, shall be allowed a drawback of the whole amount of such duties, if the goods upon which it is claimed shall be of the value of at least fifty pounds on the first entry.

16. This Chapter shall continue in force until the thirtieth day of March one thousand eight hundred and sixty two.

CHAPTER 29.

OF SEIZURES, FORFEITURES, AND MODES OF PROCEEDING.

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Section.

22. Tender of amends. Verdict for defendant, and costs.

23. Damages and costs where certificate of officer acting under probable cause. 24. Goods liable to seizure for what time.

Section.

25. Governor in Council may restore seized
goods, &c.

26. A nolle prosequi may be entered.
27. Export bonds, when may be cancelled.
28. Limitation.

1. Whoever shall smuggle any goods subject to duty shall be guilty of a misdemeanor, and be imprisoned for any term not exceeding twelve months, or pay a fine not exceeding one hundred pounds, at the discretion of the Court.

2. All goods reported for exportation and shipped to obtain the drawback, which have been landed or relanded contrary to law, together with such of the said goods as may be on board at the time of discovering the intended fraud, shall be forfeited; and if discovered within one year thereafter, or after the payment of any drawback, the owner or consignee of such goods, and the master or owner of the vessel, shall severally forfeit one hundred pounds.

3. Any vessel with dutiable goods on board which shall enter any place other than a port of entry (unless from stress of weather or other unavoidable cause) shall be forfeited with all the goods on board, except those of an innocent owner or consignee.

4. Any vessels or boats under fifteen tons, by which any goods liable to forfeiture shall be imported, and all vehicles, horses, and cattle made use of in the removal of any such goods, shall be forfeited; and whoever shall be concerned in the unshipping, landing, removal, harbouring, concealing, or have the possession of any such goods, knowing the same to be smuggled, shall forfeit treble the value thereof, or the penalty of one hundred pounds, at the election of the prosecutor, and the averment, in any proceeding for the penalty, that the prosecutor has elected to sue for the sum mentioned, shall be proof of such election.

5. All officers of the revenue, persons employed to seize and secure goods liable to forfeiture, with the assent of the proper officer, whether given before or after the seizure, Sheriffs, and Justices, together with persons residing more than ten miles from the residence of any proper officer appointed by any Justice, shall seize and secure any goods liable to forfeiture, and report to the proper officer of the nearest place where the same may be secured.

6. All vessels not exceeding one hundred tons register, boats, vehicles, and goods, which may be seized as liable to forfeiture, shall be deemed to be condemned as so liable, unless the owner or person from they were seized, or his agent, shall within one month from the day of seizure, put in a claim in writing, on oath, to the proper officer at the nearest place to where the seizure was made, stating the owner's residence and occupation, and that he was at the time of seizure bona fide owner of the goods, and if the agent, to the best of his belief, and if the same be live stock, or other perishable goods, within forty eight hours from such seizure; and such goods shall be sold at public auction after twenty four hours notice.

7. Prosecutions for goods seized and claimed, under the value of twenty five pounds, shall be had before two Justices residing near the place of seizure, who are required to keep a book in which they shall enter all causes tried before them under this Chapter.

8. When goods or chattels are seized as forfeited, the proper officer may deliver them up to the claimant, on his executing a bond to the Queen, with two sureties to be approved of by him, to answer double the value in case of condemnation ; and where there are conflicting claims the person from whom the property was seized shall be deemed the rightful claimant, but if he neglect to give the requisite security, any other claimant giving the same shall be preferred; and such bond shall be kept by the proper officer, and if the goods shall be condemned the value shall be paid to the proper officer, who shall thereupon cancel the bond; which value shall be appraised by two persons nominated by a Justice, at the instance of the proper officer, and the expense of the valuation paid out of the proceeds of the seizure.

9. Such valuation shall be forthwith returned in writing, with any claim, to the Clerk of the Crown, and no writ of appraisement or proclamation shall be necessary, but a copy of the information for the seizure shall, if there be a claim, be served on the claimant or his attorney, with notice to appear, plead, and prosecute his claim within twenty days, or judgment will be entered by default; but no claim shall be valid until he shall have entered into a recognizance before a Judge of any of the Courts, or a Justice, with two sureties to be ap

proved of by the proper officer, to prosecute his claim, and pay the costs if found against him, which recognizance shall be forthwith transmitted to the Clerk of the Crown; and if not entered into within one month from the seizure, or if he shall not appear and plead within the time aforesaid, the goods seized shall be condemned.

10. All condemned goods shall, under the direction of the proper officer, be sold by public auction to the highest bidder.

11. All suits for penalties and forfeitures imposed by any Revenue Law, shall be brought within one year after the offence committed, in the name of the proper officer, or Her Majesty's Attorney or Solicitor General; and the person against whom judgment shall be given shall pay costs of suit; no averment need be made in any proceeding for whom the party prosecutes, or to whom the proceeds, when recovered, shall be paid; any question which may arise as to whether a person be a revenue officer may be determined by viva voce evidence.

12. The proceeds of all goods condemned, and all penalties and forfeitures recovered, after deducting the charges of prosecution, shall be paid one half to Her Majesty for the use of the Province, and the other half, if a case of seizure, to the officer seizing the same, and if of penalties, to the officer who shall inform and sue for the same.

13. The proper officer may enter in the day time between sunrise and sunset, into any building wherein such officer shall have reasonable cause to suspect any goods liable to forfeiture may be; but if the doors be closed and admission denied, the officer, first demanding admission and stating his object, may forcibly enter the same and search for and take away forfeited goods.

14. Under the authority of a writ of assistance to be granted by any Court of Record or Judge thereof, on the application of the proper officer, to continue in force for such time as may be inserted therein, an officer of the revenue, taking with him a peace officer, may enter any building or other place at any time, and search for and secure any goods liable to forfeiture, and if necessary break open doors, chests, and packages for that purpose.

15. Whoever shall assault or obstruct any officer of, or

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