1124 APPENDIX TO BRITISH CASE. 



goods on board thereof, except those of an innocent owner, shall he 

 seized and forfeited, and the vessel may also be seized and the master 

 or person in charge thereof shall incur a penalty of eight hundred 

 dollars, if the vessel is worth eight hundred dollars or more, or a 

 penalty not exceeding four hundred dollars, if the value of the vessel 

 is less than eight hundred dollars, and the vessel may be detained until 

 such penalty is paid. 



2. Unless payment is made within thirty days, such vessel may, 

 after the expiration of such delay, be sold to pay such penalty and 

 any expense incurred in making the seizure and in the safe-keeping 

 and sale of such vessel. 51 V., c, 14, s. 23. 



187. If any goods, 



(a) are imported into Canada at any other place than at some port 



or place of entry at which a Custom-house is then lawfully 

 established; or, 



(b) being brought by land or inland navigation into a port or 



place of entry where a Custom-house is so established, are 

 carried past such Custom-house, or removed from the place 

 appointed for the examination of such goods by the collector 

 or other proper officer at such port or place before the same 

 have been examined by the proper officer, and all duties 

 thereon paid and a permit given accordingly ; 



such goods shall be seized and forfeited, and every person concerned 

 in such unlawful importation or removal shall incur a penalty equal 

 to the value of such goods. R. S., c. 32, s. 114. 



188. 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 dol- 

 lars; 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 draw- 

 ing the same may, after the expiration of such delay, be sold to pay 

 such penalty and any expenses incurred in detaining and selling such 

 vessel. 



2. 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 packages shall be seized and 

 forfeited. R. S., c. 32, s. 28; 51 V., c. 14, ss. 8 and 36. 



189. All goods unladen or landed before due entry thereof and 

 warrant for landing, or otherwise contrary to this Act, 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. R. S., c. 32, ss. 21 and 194. 



190. If after the master of any vessel has made his report inwards, 

 any goods are found on board of such vessel or landed therefrom 

 which have not been reported, such goods shall be seized and for- 

 feited, unless it appears that there was no fraudulent intention, in 

 which case, the master shall be allowed to amend his report. R. S., 

 c. 32, s. 29. 



191. If bulk is broken contrary to this Act, the master shall forfeit 

 two hundred dollars and the vessel may Be detained until the said 



