1266 APPENDIX TO BRITISH CASE. 



re-shipment for the future use of the vessel, the collector may permit 



him so to do, or if such stores are not landed, they may be sealed up. 



180. The burden of proof that the proper duties payable 



747 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 complied with and fulfilled, shall, in all cases, lie upon the 



person whose duty it was to comply with and fulfil the same. 



181. Although any duty of Customs has been overpaid, or although 

 after any duty of Customs has been charged and paid, it appears or 

 is judicially established that the same was charged under an erroneous 

 construction of the law, no such overcharge shall be returned after 

 the expiration of three years from the date of such payment, unless 

 application for re-payment has been previously made. 



182. No refund of duty shall be allowed after the lapse of fourteen 

 days from the time of entry, for any alleged misdescription of goods 

 by the importer; and if anv error of the kind is discovered by the 

 importer while unpacking his goods, he shall immediately and with- 

 out further interference with the goods, report the facts to the col- 

 lector, in order that the same be verified. 



183. No person, unless he is authorized by the Governor in Council, 

 shall import any goods, wares or merchandize from any port or place 

 out of this Colony in any vessel which has not been dmy registered, 

 and has not a certificate of such registry on board. 



184. Whenever the collector of Customs at any port is satisfied that 

 in such port, as well as in the adjacent city or town and its vicinity, 

 there does not exist an extraordinary, infectious, contagious or epi- 

 demic disease, which could be transmitted by the vessel, her crew or 

 cargo, he may grant to any vessel requiring a bill of health a certifi- 

 cate under his hand and seal, attesting the fact aforesaid, for which 

 he shall be entitled to ask and receive a fee of one dollar. 



ARTICLES SEIZED HOW DEALT WITH. 



185. If any goods, property or vehicle, subject or liable to forfeiture 

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

 or taken by any police or peace officer or any person duly authorized . 

 such goods, property or vehicle except when otherwise directed by the 

 Governor in Council or the Receiver General, shall be taken to the 

 Custom house nearest to the place where the same were stopped or 

 taken, and there delivered to the proper officer authorized to receive 

 the same, within forty-eight hours after the same were stopped or 

 taken. 



186. If any such goods, property or vehicles are stopped or taken 

 by such police or peace officer, on suspicion that the same have been 

 feloniously stolen, such officer shall carry the same to the police office 

 to which the offender is taken, there to remain until and in order to 

 be produced at the trial of the said offender; and in such case the 

 officer shall give notice in writing to the collector or principal officer 

 of Her Majesty's Customs, at the port nearest to the place where such 

 goods have been detained, of his having so detained the said goods, 

 with the particulars of the same: and immediately after the trial, all 

 such goods shall be conveyed to and deposited in the Custom house or 

 other place appointed as aforesaid, and proceedings relative to the 

 same shall be had according to law. 



