1136 APPENDIX TO BRITISH CASE. 



ing the generality of the foregoing provision, if any prosecution or 

 suit is brought for any penalty or forfeiture for the recovery of any 

 duty under this Act, or any other law relating to the Customs, or to 

 trade or navigation, or if any preceding is taken against the Crown 

 or any officer for the recovery of any goods seized or money deposited 

 under the authority of this Act, or any other such law, and if any 

 question arises as to the identity or origin of the goods seized, or as 

 to the payment of the duties on any goods, or as to the lawful impor- 

 tation thereof, or as to the lawful lading or exportation of the same, 

 or as to the doing or omission of any other thing by which such 

 penalty or forfeiture or liability for duty would be incurred or 

 avoided, the burden of proof shall lie on the owner or claimant of 

 the goods seized or money deposited and not on the Crown or on the 

 party representing the Crown. E, S., c. 32, s. 167; 51 V., c. 14, s. 43; 

 52 V., c. 14, s. 13. 



PROCEDURE. 



265. All penalties and forfeitures incurred under this Act, or any 

 other law relating to the Customs or to trade or navigation, may, 



in addition to any other remedy provided by this Act or by 

 671 law, and even if it is provided that the offender shall be or 



become liable to any such penalty or forfeiture upon sum- 

 mary copviction, be prosecuted, sued for and recovered with full 

 costs of suit, in the Exchequer Court of Canada, or in any superior 

 court having jurisdiction in that province of Canada where the cause 

 of prosecution arises, or wherein the defendant is served with process. 

 2. If the amount of any such penalty or forfeiture does not exceed 

 two hundred dollars, the same may also be prosecuted, sued for and 

 recovered in any court having jurisdiction to that amount in the 

 place where the cause of prosecution arises, or where the defendant is 

 served with process. 51 V., c. 14, s. 41. 



266. All penalties and forfeitures imposed by this Act. or by any 

 other Act relating to the Customs or to trade or navigation shall, 

 unless other provisions are made for the recovery thereof, be sued 

 for, prosecuted and recovered with costs by His Majesty's Attorney 

 General of Canada, or in the name or names of the Commissioner 

 of Customs, or any officer or officers of the Customs, or other person 

 or persons thereunto authorized by the Governor in Council, either 

 expressly or by general regulation or order, and by no other person. 

 R. S., c. 32, s. 223. 



267. All penalties and forfeitures imposed by this Act. or by any 

 other law relating to the Customs or to trade or navigation may. in 

 the province of Quebec, be sued for, prosecuted and recovered with 

 full costs of suit by the same proceedings as any other money due 

 to the Crown, and all suits or prosecutions for the recovery thereof 

 shall, in that province, be heard and determined in like manner 

 as other suits or prosecutions in the same court for moneys due 

 to the Crown, except that in the Circuit Court the same shall be 

 heard and determined in a summary manner; but nothing in this 

 section shall affect any provisions of this Act, except such only as 

 relate to the form of proceeding and of trial in such suits or prose- 

 cutions as aforesaid. 11. S., c. 32, s. 224. 



268. Every prosecution or suit in the Exchequer Court of Canada, 

 or in any superior court or circuit court or court of competent juris- 



