STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1269 



any such order from any other penalty or punishment which he may 

 have incurred by disobedience of any such order. 



199. Any collector or other proper officer of Customs may, as may 

 also the Court, with the consent of the collector or other proper officer 

 of Customs at the place where the things seized are, order the de- 

 livery thereof to the owner, on the deposit with the collector or other 

 proper officer of Customs in money of a sum equal at least to the full 

 duty paid value (to be determined by the collector or other proper 

 officer of Customs) of the things seized and the estimated cost of the 

 proceedings in the case; and any collector or other proper officer of 

 Customs may receive from any person charged with any contra- 

 vention of this Act, although no seizure of goods has taken place, a 

 sum in money equal to the full amount of the penalty or forfeiture to 

 which he may be liable for such contravention (to be determined by 

 the collector or other proper officer of Customs) together with the 

 estimated cost of the proceedings in the case. 



2. Any sum or sums of money so deposited shall be immediately 

 deposited in some bank appointed for that purpose by competent 

 authority, to the credit of the Receiver General, there to remain until 

 forfeited in due course of law or released by order of the Receiver 

 General; and if such seized articles are condemned, or such penalty 

 or forfeiture accrues to the Crown either by suit in a Court or by a 

 decision of the Receiver General under this Act, the money deposited 

 shall be forfeited. 



3. Any sum or sums of money so deposited shall, unless the same 

 is or are released as in the next preceding sub-section provided, be- 

 come the property of Her Majesty for the public uses of this Colony, 

 subject to the provisions of section one hundred and ninety-six of this 

 Act ; and no proceedings against the Crown for the recovery thereof 

 shall be instituted except within six months from the date of the 

 deposit thereof; and in any such proceedings the burden of proof 

 that the goods in respect of which such deposit was made had been 

 duly entered and that all the provisions of this Act had been complied 

 with, and that no penalty or forfeiture had accrued in respect thereof, 

 shall lie upon the person seeking recovery of the sum or sums so 

 deposited and not upon the Crown. 



FORFEITURES AND PENALTIES. 



202. If any person smuggles or clandestinely introduces into this 

 Colony any goods subject to duty, or makes out or passes or attempts 

 to pass through the Custom House any false, forged or fraudulent 

 invoice, or in any way attempts to defraud the revenue by evading 

 the payment of the duty, or of any part of the duty on any goods, 

 such goods, if found, may be seized and forfeited; or if not found, 

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

 shall forfeit the value thereof as so ascertained ; and every such per- 

 son, his aiders and abettors shall, in addition to any other penalty to 



which he and they are subject for such offence, forfeit a sum 

 749 equal to the value of such goods, which sum may be recovered 



in any Court of competent jurisdiction, and shall further be 

 liable on summary conviction before two justices of the peace, or any 

 other magistrate having the powers of two justices of the peace, to a 

 92909 S. Doc. 870, 61-3, vol 5 28 



