Forfeiture and seizure.Shall be seized by any officer of Customs or Excise having a knowledge thereof and shall be and remain forfeited to the Crown,—
Exception.Except only that any person may have in his possession for his own use or consumption, not exceeding ten pounds of raw or leaf Tobacco, purchased from a licensed dealer, and on which the duty hereby imposed has been paid, the proof whereof shall lie on such person.
Governor in Council to make regulations for giving effect to this Act.10. The Governor in Council may make such regulations for warehousing raw or leaf tobacco, for destroying such as is not entered for exportation or manufacture, for bonding and taking an account of all raw or leaf tobacco heretofore imported or grown in Canada, for removing raw or leaf tobacco from one Warehouse to another, for causing accounts to be kept by Tobacco Manufacturers or others of raw or leaf tobacco received by them, for determining the quantity of Manufactured Tobacco, Snuff or Cigars, which shall in any case or set of cases, be deemed equivalent to one hundred pounds of the raw leaf, for the granting of licenses to persons to deal in raw or leaf Tobacco, and permits to such persons to take such Tobacco out of bond or from the grower, but without fee for either, and generally for giving effect to the provisions of this Act, as to him may seem necessary.
11. Section one hundred and ten of the Act chapter eight, passed in the present session, and intituled: An Act respecting the Inland Revenue is hereby amended by substituting the word "any" for the word "the" in the first line of the said section, as printed by the Queen's Printer, and striking out the words "wherein they have been manufactured" in the first and second lines.
Sect 157 of 30 V. c. 8 amended.12. Section one hundred and fifty-seven of the said Act chapter eight, passed in the present session, is hereby amended by adding the following subsection which shall be held to form and shall be read and construed as forming part of the said section:
How articles seized shall be stored or kept."3. Any article or commodity seized as forfeited under this Act or any Act relating to the Inland Revenue, may, at the option of the seizing officer, be kept or stored m the building or place where it was seized, 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 commodity, may by direction of such seizing officer or superior officer, be removed to and kept in any other place."
