STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1123 



demnation shall be given; and the justices on condemnation shall 

 issue a warrant to the collector to sell the goods. 



4. Such two justices shall be deemed a court, and each of them a 

 judge thereof for the purposes of this Act. R. S., c. 32, s. 189. 



PRODUCTION AND DELIVERY OF BOOKS, INVOICES, ETC. 



183. Whenever information has been given under oath to any 

 officer that goods or things have been unlawfully imported or entered, 

 or whenever any goods have been seized or detained under any of the 

 provisions of this Act or of any law relating to the Customs, the 

 importer or exporter thereof, or the owner or claimant thereof, shall 

 immediately, upon being required so to do by a collector or other 



proper officer of customs, produce and hand over all invoices, 

 664 bills, accounts and statements of the goods so imported, 



entered, seized, or detained, and of all other goods imported 

 into Canada by him at any time within six years preceding such 

 request, seizure, or detention; and shall also produce for the inspec- 

 tion of such collector or other officer, and allow him to make copies 

 of or extracts from all books of account, ledgers, day-books, cash- 

 books, letter-books, invoice-books, or other books wherein any entry 

 or memorandum appears respecting the purchase, importation, cost, 

 value of or payment for the goods so seized or detained, and of or for 

 all other goods as aforesaid. 51 V., c. 14, s. 34. 



184. Whenever any suit is instituted under the provisions of this 

 Act, or an order of the court is obtained, all invoices, accounts, books 

 and papers relating to any imported goods to which such suit or 

 order relates shall be produced in court, or to any person whom the 

 court directs, and, if the same are not so produced within such time 

 as the court prescribes, the allegations on the part of the Crown shall 

 be deemed to be proved, and judgment shall be given as in case by 

 default; but this provision shall not relieve the person disobeying 

 any such order from any other penalty or punishment which he may 

 have incurred by disobedience of any such order. 51 V., c. 14, s. 34. 



INVOICES TO BE KEPT ON FILE. 



185. The collectors of Customs at all ports in Canada shall retain 

 and put on file, after duly stamping the same, all invoices of goods 

 imported at such ports respectively. 



2. The collectors shall give certified copies or extracts of any such 

 invoices, whenever called upon so to do by the importers, and shall 

 be entitled to demand for each certificate a fee of fifty cents before 

 delivering the same. 



3. In no case shall an invoice be shown or a copy thereof given to 

 any person other than the importer, or an officer, except upon the 

 order or subpoena of a court of justice. R. S., c. 32, s. 48. 



OFFENCES AND PENALTIES. 



Respecting entry inwards, importation and landing. 



186. If any vessel enters any place other than a port of entry, un- 

 less from stress of weather or other unavoidable cause, any dutiable 



