1130 APPENDIX TO BRITISH CASK. 



217. Every one who obstructs or offers resistance to any search of 

 the person, authorized to be made by this Act, or assists in so doing, 

 shall incur a penalty of one hundred dollars. R. S., c. 32, s. 135. 



218. If any person who is on board or who has landed from or got 

 put of any vessel, boat or vehicle within any port in Canada, or enter- 

 ing Canada by land or inland navigation, or who has entered Canada 

 from a foreign country in any manner or way, upon being questioned 

 by any officer of Customs as to whether he has any goods subject 

 to entry at the Customs or prohibited goods secreted about his person, 

 denies having any such goods, or does not produce such as he has, and 

 if any such goods are found upon him on being searched, the goods 

 shall be seized, and he shall forfeit treble the value thereof. R. S., 

 c. 32, s. 135. 



219. If any person knowingly harbours, keeps, conceals, purchases, 

 sells or exchanges any goods unlawfully imported into Canada, 

 whether such goods are dutiable or not, or whereon the duties law- 

 fully payable have not been paid, such goods, if found, shall be for- 

 feited and may be seized, and, if such goods are not found, the person 

 so offending shall forfeit the value thereof. 



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

 a sum equal to the value qf such goods, which may be recovered in 

 any court of competent jurisdiction, and shall 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. 51 V., c. 14, s. 38. 



220. Every person who wilfully alters, defaces or obliterates any 

 mark placed by any officer of Customs on any package of warehoused 

 goods, or goods in transit, shall, for every such offence, incur a 

 penalty of five hundred dollars. R. S., c. 32, s. 208. 



Respecting non-payment of Duty. 



235. If any goods imported or taken out of warehouse for the 

 use of His Majesty's troops, or for any purpose for which such goods 

 may be imported free of duty, are sold after importation, and if the 

 duties to which such goods are consequently liable and charged 

 thereon are not paid, such goods shall be forfeited and may be seized 

 and dealt with accordingly. R. S., c. 32, s. 160. 



236. Every animal or vehicle and goods of any kind brought into 

 Canada by any traveller, and which have been exempted from duty 



under regulation of the Minister or otherwise, may, if sold or 

 668 offered for sale in Canada without payment of the duties 



thereon, be seized and forfeited, together with the harness 

 or tackle employed therewith or in the conveyance thereof. 51 V., 

 c. 14, s. 47. 



Respecting Entry Outwards and Exportation. 



237. If any goods have been entered outwards to be exported from 

 a Customs warehouse, either by sea or by land, or by inland naviga- 

 tion, as the case may be, the person entering the same for such pur- 

 pose shall incur a penalty equal to double the duties of importation 



