STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1121 



172. Any sum of money so deposited shall, unless the same is re- 

 leased as in the last preceding section provided, become the property 

 of His Majesty for the public uses of Canada, subject to the pro- 

 visions of this Act with respect to the distribution of the proceeds of 

 forfeited goods. 



2. No proceedings against the Crown for the recovery of any such 

 money shall be instituted, except within six months from the date of 

 the deposit thereof. 52 V., c. 14, s. 13. 



173. If the thing seized is an animal or a perishable article, the col- 

 lector at whose port the same is may sell the same so as to avoid the 

 expense of keeping it or to prevent its becoming deteriorated in 

 value ; and the proceeds of such sale shall be deposited in some char- 

 tered bank to the credit of the Minister of Finance, and shall abide 

 the judgment of the court with respect to the condemnation of the 

 thing seized, if proceedings for condemnation are taken in court ; or 

 shall become the property of His Majesty, if the thing seized becomes 

 condemned without proceedings in court : Provided that the collector 

 shall deliver up such animal or perishable article to the claimant 

 thereof, upon such claimant depositing with him a sum of money 

 sufficient in the opinion of the collector to represent the duty-paid 

 value of the thing claimed, and the costs of any proceedings to be 

 taken in court for the condemnation of the thing seized; and the 



money so deposited shall be paid into some chartered bank 

 663 to the credit of the Minister of Finance, and shall be dealt 



with in the same manner as hereinbefore provided for in the 

 case of the proceeds of a sale of such thing. R. S., c. 32, s. 188. 



PROCEEDINGS UPON SEIZURE OR ALLEGED PENALTY OR FORFEITURE 



INCURRED. 



174. Whenever any vessel, vehicle, goods or thing has been seized 

 or detained under any of the provisions of this Act or of any law 

 relating to the Customs, or when it is alleged that any penalty or 

 forfeiture has been incurred under the provisions of this Act or of 

 any law relating to the Customs, the collector or the proper officer 

 shall forthwith report the circumstances of the case to the Commis- 

 sioner of Customs. R. S., c. 32, s. 177. 



175. The commissioner may thereupon notify the owner or claim- 

 ant of the thing seized or detained, or his agent, or the person alleged 

 to have incurred the penalty or forfeiture, or his agent, of the reasons 

 for the seizure, detention, penalty, or forfeiture, and call upon him to 

 furnish within thirty days from the date of the notice such evidence 

 in the matter as he desires to furnish. 



2. Such evidence may be by affidavit or affirmation, made before 

 any justice of the peace, collector of Customs, commissioner for tak- 

 ing affidavits in any court, or notary public. R. S., C. 32, s. 178. 



176. After the expiration of the said thirty days, or sooner, if the 

 person so called upon to furnish evidence so desires, the commis- 

 sioner may consider and weigh the circumstances of the case, and 

 report his opinion and recommendation thereon to the Minister. 

 R. S., c. 32, s. 179. 



177. The Minister may thereupon either give his decision in the 

 matter respecting the seizure, detention, penalty or forfeiture, and 



