1128 APPENDIX TO BRITIvSH CASE. 



but the value thereof has been ascertained, the person so offending 

 shall forfeit the value thereof as so ascertained. 



2. Every such person shall, in addition to any other penalty to 

 which he is subject for any such offence, 



(a) forfeit a sum equal to the value of such goods, which sum may 



be recovered in any court of competent jurisdiction; and, 

 (6) further be liable on summary conviction before two justices of 

 the peace to a penalty not exceeding two hundred dollars 

 and not less than fifty dollars, or to imprisonment for a 

 term not exceeding one year and not less than one month, or 

 to both fine and imprisonment. R. S., c. 32, ss. 123 and 203 : 

 51 V., c. 14, s. 35. 



207. Any person who, without lawful excuse, the proofs of which 

 shall be on the person accused, sends or brings into Canada, or who, 

 being in Canada, has in his possession, any bill-heading, or other 

 paper appearing to be a heading or blank, capable of being filled up 

 and used as an invoice, and bearing any certificate purporting to 

 :-ho\v, or which may be used to show, that the invoice which may be 

 made from such bill-heading or blank is correct or authentic, is guilty 

 of an indictable offence, and liable to a penalty of five hundred 

 dollars, and to imprisonment for a term not exceeding twelve months, 

 in the discretion of the court. 60-61 V., c. 16, s. 14. 



208. If any person makes or sends or brings into Canada, or causes 

 or authorizes the making, sending or bringing into Canada of any 

 invoice or paper used or intended to be used as an invoice for Customs 

 purposes, in which anv goods are entered or charged at a less price or 

 value than that actually charged or intended to be charged for them. 

 or in which the goods are falsely described, no sum of money shall be 

 recoverable by such person, his representatives or assigns, for the 

 price of such goods or any part thereof, nor shall any sum of money 

 be recoverable upon any bill of exchange, note, or other security 

 made, given or executed for the price of such goods, or any part of 

 such price, unless such bill of exchange, note or other security is in 

 the hands of an innocent holder for value without notice. 51 V.. 

 c. 14, s. 39. 



209. If, in any declaration by the owner, consignee or importer of 

 any goods, or his attorney or agent, attached to the bill of entry 

 under the authority of this Act, there is contained any wilfully false 

 statement, the goocls shall be liable to seizure and forfeiture in the 

 same manner and with the same effect as if such false statement were 

 contained in the oath connected with the entry, and the person mak- 

 ing such false statement shall be subject to the same penalties, for- 

 feitures and punishments as if he had himself taken the oath, and had 

 made such false statement therein. R. S., c, 32, s. 47. 



Smuggling. 



210. If, upon examination by any officer of Customs of the cargo 

 of any vessel found hovering in British waters within one league of 



the coasts or shores of Canada, any goods the inportation of 

 667 which into Canada is prohibited are found on board, such vessel 



with her apparel, rigging, tackle, furniture, stores and cargo 

 shall be seized and forfeited, and, if the master or person in charge 

 refuses to comply with the lawful directions of such officer, or does not 



