147. If any person whatever, whether pretending to be the Punishment for taking owner or not, either secretly or openly, and whether with or away goods without force or violence, takes or carries away any goods, seized or vessel, carriage or other thing which has been seized or detain- detained. ed on suspicion, as forfeited under this Act, before the same has been declared by competent authority to have been seized without due cause, and without the permission of the officer or person having seized the same, or of some competent authority,-such Felony. person shall be deemed to have stolen such goods or thing being the property of Her Majesty, and to be guilty of felony, and shall be liable to punishment by imprisonment for any period not less than six months nor longer than two years.

148. Any person refusing or neglecting to appear before Penalty on any Justice or Justices, or any Court, to give evidence, when persons refusing to give summoned, concerning any alleged offence against the provi- evidence. sions of this Act, or who shall refuse or neglect to give evidence when required, before any Officer herein authorized to examine such person, shall, for such refusal or neglect, incur a penalty of one hundred dollars.

any contra

149. Every person who shall violate any of the provisions of Penalty for this Act, or who shall neglect any duty imposed upon him by vention of this this Act, for which violation or neglect no penalty is herein Act when no specially provided, shall be subject to a penalty of two hun- other is pro

dred dollars.

vided.

PROTECTION OF OFFICERS.

office, and

150. No writ shall be sued out against, nor any process Notice to Offi served upon any officer of Inland Revenue for any thing done in cer sued for any thing the exercise of his duty as such officer, until one calendar month done in the after notice in writing shall have been delivered to him, or left exercise of his at his usual place of abode, by the attorney or agent of the party what to who intends to sue out such writ or process, in which notice contain. shall be clearly and explicitly contained the cause of action, the name and place of abode of the person who is to bring such action, and the name and place of the abode of the attorney or agent; and no evidence of any cause of such action shall be produced except of such as shall be contained in such notice, No other cause and no verdict or judgment shall be given for the plaintiff, of action to be unless he shall prove on the trial, that such notice was given; proved, etc. and in default of such proof, the defendant shall receive in such action a verdict or judgment and costs.

in three

151. Every such action shall be brought within three calen- Action to be dar months after the cause thereof, and shall be laid and tried brought within the place or district where the facts were committed; and months. the defendant may plead the general issue, and give the special matter in evidence; and if the plaintiff shall become non-suited, Pleas to such or shall discontinue the action, or if upon a demurrer or other- action. wise, judgment shall be given against the plaintiff, the defen

Costs.

Amends may be tendered

after notice :

tender.

Costs.

dant shall recover costs, and have such remedy for the same as any defendant can have in other cases where costs are given by Law.

452. It shall be lawful for any such officer or person against whom any action shall be brought on account of any such effect of such seizure or entry, or of any thing done under the authority of this Act, within one calendar month after such notice, to tender amends to the party complaining or his agent, and to plead such tender in bar to any action, together with other pleas: and if the court or jury (as the case may be) find the amends sufficient, they shall give a judgment or verdict for the defendant; and in such case, or in case the plaintiff shall become non-suited, or shall discontinue his action, or judgment shall be given for the defendant upon demurrer or otherwise, then such defendant shall be entitled to the like costs as he would have been entitled to in case he had plea led the general issue only; provided always, that it shall be lawful for such defendant. by leave of the Court where such action shall be brought, at any time before issue joined, to pay money into Court as in other actions.

Money may

be paid into Court.

Nominal da153. In any such action, if the Judge or Court before whom mages only, if Judge cer- such action shall be tried, shall certify upon the record that the tifies probable defendant or defendants in such action acted upon probable cause, then the plaintiff in such action shall not be entitled to more than twenty cents damages nor to any costs of suit.

cause.

No costs to claimant in

case of seizure

154. In case any information or suit shall be brought to trial or determined, on account of any seizure or entry made with probable under this Act, and a verdict shall be found or decision or cause certified judgment given for the claimant, and the Judge or Court before by Judge, nor more than no- whom the cause shall have been tried or brought shall certify minal damages on the record that there was probable cause of seizure or for against seizing such entry, the claimant shall not be entitled to any costs of

Officer.

Duties recover

suit, nor shall the person who made such seizure or entry be liable to any action, indictment, or other suit or prosecution on account of such seizure or entry; and if any action, indictment, or other suit or prosecution, shall be brought to trial against any person on account of such seizure or entry, wherein a verdict or judgment shall be given against the defendant, the plaintiff if probable cause be certified as aforesaid on the record, besides the thing seized, if a seizure, or the value thereof, shall not be entitled to more than twenty cents damages nor to any costs of suit, nor shall the defendant in such prosecution in such case be fined more than ten cents.

RECOVERY OF DUTIES AND PENALTIES.

155. Any duties of excise or license duties or fees payable able whether under this Act shall be recoverable at any time after the same been rendered ought to have been accounted for and paid, whether an account

account has

r not.

of the quantity of spirits, malt, tobacco, drugs or other goods or commodities, has or has not been rendered as herein required, or whether a true return of the utensils, tools and apparatus on which such duty or license fees are payable, has or has not been made as herein required; And all such duties and license fees As a debt to shall be recoverable with full costs of suit as a debt due to Her with full costs. Her Majesty Majesty, in any court of competent civil jurisdiction.

If not over

156. All penalties and forfeitures, incurred under this Act Recovery of or any other law relating to Excise, may be prosecuted, sued penalties. for and recovered in the Superior Courts of Law, or Court of Vice Admiralty having jurisdiction in that Province in Canada where the cause of prosecution arises, or wherein the defendant is served with process:-And if the amount or value of any $500, in such penalty or forfeiture does not exceed five hundred dollars, County or the same may also be prosecuted, sued for and recovered in Circuit Court. any County Court or Circuit Court having jurisdiction in the place where the cause of prosecution arises or where the defendant is served with process.

able articles

157. In case of the seizure of any article, the Collector of How perishInland Revenue for the division in which such seizure has been seized may be made, or any superior officer of Inland Revenue may sell the dealt with. same within such delay as to prevent its becoming deteriorated in value, or a part of the value consumed, by reason of the expense of keeping or the decay or waste of the same, as if it had been condemned,—and may keep in his hands the proceeds of such sale until the same has been condemned, or deemed to be condemned, or ordered to be restored to any claimant, in which last-mentioned case the Court before which the claim is heard shall order the Collector to pay over to the claimant the proceeds of such sale, in lieu of awarding restitution;

2. Nevertheless the Collector of Inland Revenue or Superior May be given Officer of Inland Revenue aforesaid may deliver up to any up on security. claimant any such article, so seized as aforesaid, upon such claimant depositing in the hands of the Collector or Superior Officer such sum of money as will represent the full value thereof, or giving security to the satisfaction of such Collector or Superior Officer that the value of such seizure and all costs shall be paid to the use of Her Majesty, if such article be condemned.

By 31 V. c. 51, sec. 12, page 409 post, the following additional sub-section was added to this section:

"3. Any article or commodity seized as forfeited under this Act or How articles any Act relating to the Inland Revenue, may, at the option of the seizing seized shall be officer, be kept or stored in the building or place where it was seized, stored or kept. until it is condemned or ordered to be restored to any claimant ; and so long as such article or commodity is under seizure, the place or building in which it is so kept or stored shall be held to be in the sole custody of the officer of Excise or other person appointed for that purpose by the seizing officer or by any superior officer of Excise, or such article or com

Burden of proof that duties have

modity may, by direction of such seizing officer or superior officer, be removed to and kept in any other place."

158. The burden of proof that the duties of Excise have been paid and all the other requirements of this Act complied with, been paid, &c. as regards any article of any kind subject to duty under this Act, shall lie upon the parties in whose possession the goods or articles liable to duty may at any time have been before such duties were proved to have been paid or whose duty it was to pay such duties and to comply with such requirements.

Forfeited ap

paratus may secured until

be seized and

condemned.

Schedule to be

seizing, &c.

159. If any stock, steam engine, boiler, still, fermenting-tun, machinery, apparatus, vessel or utensil, or other article or commodity be forfeited under the provisions of this Act, for any contravention thereof, they may be seized by the Collector or other officer of Inland Revenue to whom such contravention may become known, or by any other person acting by the authority of such officer, at any time after the commission of the offence for which they are forfeited, and may be marked, detained, removed, sold, or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed, sold or otherwise dealt with as the Governor in Council may direct.

160. It shall be the duty of the Collector or other officer of made by officer Inland Revenue, or any person aiding or assisting him or them in seizing property as forfeited under this Act, to mark and number each separate piece, and to make out a schedule of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the Collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made; and another copy, tomade and for gether with the Collector or other officer's report relating to such seizure, shall be transmitted without delay to the Department of Inland Revenue.

Copies to be

whom.

To be seized in

name.

161. All property seized under any provision of this Act, Her Majesty's shall be seized, marked and secured in the name of Her Majesty the Queen, and the power of seizing, marking and securing the same, shall be exercised by direction and under the authority of the Collector of Inland Revenue, or other officer, where and when necessary in order to carry out the provisions of this Act;

alties to be

Stock in trade 2. And (without any prejudice to the liability of any other and apparatus of the party property of the debtor or his sureties. ) the grain, malt, tobacco, owing any or other materials or stock in trade, from which any goods subduties or pen- ject to Excise are or could be wholly or in part made, stills, mash-tubs, vats, fermenting-tuns, engines, water-wheels, tables, presses, and other machinery, implements, articles and utensils, used or capable of being used for making, manufacturing or producing any such goods or preparing any materials therefor,

specially

liable.

or by means of which any trade, business or employment subject to Excise is or has been or might be carried on, and whether so fixed as to form part of the real or immoveable property or not, -which are on the premises mentioned in the License or in the custody or possession of the party carrying on such trade or business, or in the custody or possession of any factor, agent or other person in trust for or for the use of such party, at the time when any duties become due or any penalty is incurred under this Act,-shall be and remain liable for such duties and for any penalty or forfeiture incurred by the distiller, brewer, maltster, tobacco manufacturer or bonded manufacturer, on whose premises or in custody or possession of whom or of whose factor or agent or trustee as aforesaid they are, by special and preferential privilege and lien in favour of the Crown, and may be seized and sold in satisfaction of the same under any Warrant of Distress or Writ of Execution, or other process for the recovery thereof, and may be removed by the purchaser, to whom- ing any claim soever the same might otherwise belong, or into or in whose or title. hands or possession soever the same have passed or are found, and notwithstanding any title or claim to the same or privilege or lien thereon in favour of any other person or party whomsoever, and shall be liable to forfeiture to the Crown, under the provisions of this Act for any contravention thereof, and if so the same be forfeited they may be seized by the Collector of Inland Revenue forfeited. or other officer of Inland Revenue, or any person acting by his authority, at any time after the commission of the offence for which they are forfeited, and marked, detained or secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed or sold or otherwise dealt with as the Minister of Inland Revenue may direct.

Notwithstand

Provision if

162. So soon as an information has been exhibited in any Notice of seiCourt for the condemnation of any goods or things seized under zure to be posted up. this Act, notice thereof shall be put up in the office of the Clerk or Prothonotary of the Court, and also in the office of the Collector of Inland Revenue or Chief Officer of Inland Revenue, in the Inland Revenue Division wherein the goods or thing has been secured as aforesaid :

seized shall be

2. If the owner or person claiming the goods or thing exhibits How claims to a claim to the same and gives security and complies with all the property the requirements of this Act in that behalf, then the said Court determined. at its sitting next after the said notice has been so posted during one month, may proceed to hear and determine any claim which has been validly made and filed in the meantime, and to the release or condemnation of such goods or thing, as the case requires, otherwise the same shall, after the expiration of such month, be deemed to be condemned as aforesaid, and may be sold without any formal condemnation thereof;

3. No claim on the behalf of any party who has given notice Claims to be

posted up.