1120 APPENDIX TO BRITISH CASE. 



the day of seizure, payment or deposit, gives notice in writing to the 

 seizing officer, or other chief officer of the Customs at the nearest 

 port, that he claims or intends to claim the same. 



2. The burden of proof that such notice was duly given in any 

 case shall lie upon the person so claiming. 52 V., c. 14, s. 14. 



168. Proceedings for the condemnation of the things seized or any 

 moneys paid or deposited in lieu thereof or as the ascertained value 

 of things liable to seizure, may be commenced and prosecuted to 

 judgment, whether notice as provided in the last preceding section 

 has or has not been given. 52 V., c. 14, s. 15. 



169. If any goods, property or vehicle, subject or liable to forfei- 

 ture under this Act, or any other law relating to the Customs, are 

 stopped or taken by any police or peace officer or any person duly 

 authorized, such goods, property or vehicle shall be taken to the Cus- 

 tom-house nearest to the place where the same was stopped or taken, 

 and there delivered to the proper officer authorized to receive the 

 .same, within forty-eight hours after the same has been stopped or 

 taken. R. S., c. 32, s. 175. 



170. If any such goods, property or vehicle is stopped or taken 

 by any police or peace officer, on suspicion that the same has been 

 stolen, such officer shall carry the same to the police office to which 

 the offender is taken, there to remain until and in order to be pro- 

 duced at the trial of the said offender; and in such case the officer 

 shall give notice in writing to the collector or principal officer of 

 His Majesty's Customs, at the port nearest to the place where such 

 goods have been detained, of his having so detained the said goods. 

 with the particulars of the same; and, immediately after the trial, all 

 such goods shall be conveyed to and deposited in the Custom-house 

 or other place appointed as aforesaid, and proceedings relative to the 

 same shall be had according to law. R. S., c. 32, s. 176. 



171. Any collector or other proper officer of Customs may. as may 

 also the court with the consent of the collector or other proper officer 

 of Customs at the place where the things seized are, order the de- 

 livery thereof to the owner, on the deposit with the collector or 

 other proper officer of Customs, in money, of a sum equal at least to 

 the full duty-paid value, to be determined by the collector or other 

 proper officer of Customs, of the things seized and the estimated costs 

 of the proceedings in the case. 



2. Any collector or other proper officer of Customs may receive 

 from any person charged with any contravention of this Act, al- 

 though no seizure of goods has taken place, a sum in money equal to 

 the full amount of the penalty or forfeiture to which he may be 

 liable for such contravention, to be determined by the collector or 

 other proper officer of Customs, together with the estimated costs of 

 the proceedings in the case. 



3. Any sum of money so deposited shall be immediately deposited 

 in some bank appointed for that purpose by competent authority, to 

 the credit of the Minister of Finance, there to remain until forfeited 

 in due course of law or released by order of the Minister. 



4. If such seized articles are condemned, or such penalty or for- 

 feiture accrues to the Crown, either by judgment of a court or by 

 decision of the Minister under this Act, the money deposited shall be 

 forfeited. 51 V., c. 14, s. 34. 



