STATUTES, PROCLAMATIONS, EtTLES, OBDERS, ETC. 1135 



refuses or neglects so to do, shall be liable, on summary conviction 

 before two justices of the peace, to a penalty of two hundred dollars, 

 and, in default of payment to imprisonment for a term not exceeding 

 six months. K. S., c. 32, s. 214. 



Offering Goods for sale as prohibited or smuggled. 



260. If any person offers for sale any goods under pretence that the 

 same are prohibited, or have been unshipped and run on shore, or 

 brought in, by land or otherwise, without payment of duties, all 

 such goods, although not liable to any duties or prohibited, shall be 

 seized and forfeited. 



2. Every person who offers for sale any goods under any such pre- 

 tence shall be liable, on summary conviction before two justices of the 

 peace, to a penalty of two hundred dollars, or to a penalty equal to 

 treble the value of such goods, at the election of the prosecutor, and, 

 in default of payment, to imprisonment for a term not exceeding 

 sixty days. K. S., c. 32', s. 215. 



EVIDENCE, BURDEN OF PROOF. 



261. Copies of invoices or extracts from invoices, duly certified 

 by the collector or other proper officer, bearing the stamp of the 

 Custom-house at which such invoices are filed, shall be considered 

 and received as prima facie evidence of the contents thereof. R. S., 

 c. 32, s. 48. 



262. Certificates and copies of official papers, certified under the 

 hand and seal of any of the principal officers of the Customs in the 

 United Kingdom, or of any collector of colonial revenue in any of 

 the British possessions, or of any British consul or vice-consul in a 

 foreign country, and certificates and copies of official papers made 

 pursuant to this Act or any Act in force in Canada relating to the 

 Customs or revenue, shall be received as prima fade evidence. R. S., 

 c. 32, s. 156. 



263. The production or proof of the existence of any invoice, 

 account, document or paper made or sent by any person or by his 

 authority, wherein the goods or any of them are charged or entered 

 at or mentioned as bearing a greater price than that set upon them 

 in any other invoice, account, document or paper intended to cover 

 the same goods or any part thereof, made or sent by the same person 

 or by his authority, or in which the goods or any of them are given a 

 different name or description from that stated in any other such 

 invoice, account, document or paper, or in which the goods are falsely 

 described, shall be prima facie evidence that the invoice, account, 

 document or paper wherein is stated a lesser price, or the false or 

 incorrect name or description of the goods, was intended to be 

 fraudulently used for Customs purposes; but such intention or the 

 actual fraudulent use of such invoice, account, document or paper 

 may be proved by any other legal evidence. 51 V., c. 14, s. 39. 



264. The burden of proof that the proper duties payable with 

 respect to any goods have been paid, and that all the requirements 

 of this Act with regard to the entry of any goods have been com- 

 plied with and fulfilled shall, in all cases, lie upon the person whose 

 duty it was to comply with and fulfil the same ; and, without restrict- 



