RITCHIE,
      J.:—This
      is
      a
      proceeding
      
        in
       
        rem
      
      commenced
      by
      an
      
      
      information
      exhibited
      on
      behalf
      of
      Her
      Majesty
      by
      the
      Deputy
      
      
      Attorney
      General
      of
      Canada
      claiming
      to
      have
      condemned
      as
      
      
      forfeited
      to
      the
      Crown
      a
      1954
      Ford
      one-ton
      truck,
      serial
      number
      
      
      FCES3BHR17627,
      model
      number
      F350,
      seized
      by
      Royal
      Canadian
      
      
      Mounted
      Police
      offi
      rs
      on
      November
      12,
      1954.
      
      
      
      
    
      The
      seizure
      was
      made
      under
      Section
      163(3)
      of
      the
      
        Excise
       
        Act,
      
      
      
      R.S.C.
      1952,
      c.
      99,
      as
      amended
      by
      Section
      6
      of
      R.S.C.
      1952,
      
      
      e.
      319.
      The
      relevant
      parts
      of
      Section
      163
      read
      as
      follows:
      
      
      
      
    
        1
        ‘163.
        (1)
        Everyone,
        whether
        the
        owner
        thereof
        or
        not,
        who,
        
        
        without
        lawful
        excuse,
        the
        proof
        whereof
        shall
        be
        upon
        the
        
        
        person
        accused,
        sells
        or
        offers
        for
        sale
        or
        purchases
        or
        has
        in
        
        
        his
        possession
        any
        spirits
        
        
        
        
      
        (a)
        unlawfully
        manufactured,
        
        
        
        
      
        is
        guilty
        of
        an
        indictable
        offence.
        
        
        
        
      
        (3)
        All
        spirits
        referred
        to
        in
        subsection
        (1)
        wheresoever
        
        
        they
        are
        found,
        and
        all
        horses
        and
        vehicles,
        vessels
        and
        other
        
        
        appliances
        that
        have
        been
        or
        are
        being
        used
        for
        the
        purpose
        
        
        of
        transporting
        the
        spirits
        so
        manufactured,
        imported,
        removed,
        
        
        disposed
        of,
        diverted,
        or
        in
        or
        upon
        which
        the
        same
        
        
        are
        found,
        shall
        be
        forfeited
        to
        the
        Crown,
        and
        may
        be
        seized
        
        
        and
        detained
        by
        any
        officer
        and
        be
        dealt
        with
        accordingly.”
        
        
        
        
      
      One
      Joe
      Zarowney,
      a
      farmer
      residing
      at
      Poplar
      Bluff
      in
      the
      
      
      Province
      of
      Saskatchewan,
      has
      filed
      a
      statement
      of
      claim
      seeking
      
      
      the
      dismissal
      of
      the
      information
      and
      the
      return
      of
      the
      truck
      to
      
      
      him.
      
      
      
      
    
      While
      the
      evidence
      established
      that
      the
      truck
      had
      been
      
      
      licensed
      in
      the
      name
      of
      Carl
      Zarowney
      in
      order
      to
      facilitate
      
      
      his
      obtaining
      delivery
      at
      the
      factory
      and
      driving
      it
      to
      Saskatchewan
      
      
      I
      am
      satisfied
      that
      Joe
      Zarowney,
      subject
      to
      the
      lien
      of
      
      
      an
      unpaid
      conditional
      sale
      agreement,
      was
      the
      real
      owner
      of
      
      
      the
      truck.
      Carl
      Zarowney
      is
      a
      son
      of
      Joe
      Zarowney.
      
      
      
      
    
      At
      the
      trial
      the
      claimant
      admitted
      that
      at
      the
      time
      of
      the
      
      
      seizure
      three
      one-gallon
      jugs
      of
      unlawfully
      manufactured
      spirits
      
      
      were
      found
      in
      the
      truck.
      
      
      
      
    
      The
      relevant
      parts
      of
      Section
      114
      of
      the
      
        Excise
       
        Act,
      
      pursuant
      
      
      to
      which
      the
      claimant
      has
      filed
      his
      statement
      of
      claim,
      are
      subsections
      
      
      (1)
      and
      (2),
      which
      read
      as
      follows:
      
      
      
      
    
        4
        ‘114.
        (1)
        So
        soon
        as
        an
        information
        has
        been
        filed
        in
        any
        
        
        court
        for
        the
        condemnation
        of
        any
        goods
        or
        thing
        seized
        under
        
        
        this
        Act,
        notice
        thereof
        shall
        be
        posted
        up
        in
        the
        office
        of
        the
        
        
        registrar,
        clerk
        or
        prothonotary
        of
        the
        court,
        and
        also
        in
        the
        
        
        office
        of
        the
        collector
        or
        chief
        officer
        in
        the
        excise
        division
        
        
        wherein
        the
        goods
        have
        been
        seized
        or
        thing
        has
        been
        seized
        
        
        as
        aforesaid.
        
        
        
        
      
        (2)
        Where
        the
        owner
        or
        person
        claiming
        the
        goods
        or
        thing
        
        
        presents
        a
        claim
        to
        the
        same
        and
        gives
        security
        and
        complies
        
        
        with
        all
        the
        requirements
        in
        this
        Act
        in
        that
        behalf,
        the
        said
        
        
        court,
        at
        its
        sitting
        next
        after
        the
        said
        notice
        has
        been
        so
        
        
        posted
        during
        one
        month
        may
        hear
        and
        determine
        any
        claim
        
        
        that
        has
        been
        duly
        made
        and
        filed
        in
        the
        meantime,
        and
        release
        
        
        or
        condemn
        such
        goods
        or
        thing,
        as
        the
        case
        requires;
        other-
        
        
        wise
        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.’’
        
        
        
        
      
      On
      November
      12,
      1954,
      the
      day
      on
      which
      the
      truck
      was
      seized,
      
      
      Joe
      Zarowney
      instructed
      his
      son
      Carl
      to
      take
      the
      truck
      to
      Benito
      
      
      and
      obtain
      a
      quantity
      of
      electric
      light
      bulbs,
      groceries
      and
      other
      
      
      supplies
      for
      use
      at
      a
      gathering
      in
      celebration
      of
      the
      marriage
      of
      
      
      one
      of
      the
      other
      children
      of
      Joe
      Zarowney.
      Both
      father
      and
      son
      
      
      testified
      at
      the
      trial
      that
      Carl
      Zarowney
      had
      not
      been
      instructed
      
      
      to
      procure
      any
      intoxicating
      liquor.
      Carl
      Zarowney
      was
      emphatic
      
      
      and
      unshaken
      in
      his
      testimony
      that
      he
      had
      no
      liquor
      in
      his
      
      
      possession
      at
      any
      time
      that
      day
      and
      had
      no
      knowledge
      that
      
      
      liquor
      was
      on
      the
      truck
      until
      told
      by
      Kluk
      immediately
      before
      
      
      the
      seizure.
      
      
      
      
    
      While
      in
      Benito
      making
      his
      purchases,
      Carl
      Zarowney
      met
      his
      
      
      cousin
      Fred
      Kluk
      and
      agreed
      to
      drive
      him
      to
      the
      Zarowney
      home
      
      
      so
      that
      he
      would
      be
      there
      for
      the
      wedding
      celebration.
      The
      two
      
      
      had
      lunch
      at
      the
      Kluk
      home,
      which
      was
      on
      the
      route
      between
      
      
      Benito
      and
      the
      Zarowney
      residence.
      During
      lunch
      Carl
      Zarowney
      
      
      noticed
      Fred
      Kluk
      leave
      the
      house
      for
      a
      short
      while
      but
      thought
      
      
      nothing
      of
      it.
      After
      lunch
      Carl
      Zarowney
      and
      Fred
      Kluk
      proceeded
      
      
      on
      their
      way.
      At
      a
      point
      on
      the
      road
      Kluk
      noticed
      a
      
      
      Royal
      Canadian
      Mounted
      Police
      patrol
      car
      parked
      so
      as
      to
      
      
      observe
      oncoming
      traffic.
      On
      noticing
      the
      patrol
      car,
      Kluk
      immediately
      
      
      told
      Carl
      Zarowney
      to
      stop
      as
      he
      (Kluk)
      had
      unlawfully
      
      
      manufactured
      liquor
      in
      the
      truck.
      As
      soon
      as
      the
      truck
      came
      
      
      to
      a
      stop
      Fred
      Kluk
      seized
      jugs
      from
      the
      open
      box
      body
      of
      the
      
      
      truck
      and
      attempted
      to
      dispose
      of
      them.
      Kluk’s
      attempt
      to
      dispose
      
      
      of
      the
      jugs
      attracted
      the
      attention
      of
      the
      officers
      in
      the
      
      
      patrol
      car
      who
      closed
      in
      on
      the
      truck.
      Kluk
      ran
      for
      the
      woods.
      
      
      The
      R.C.M.P.
      officers
      caught
      Kluk,
      found
      illicit
      spirits
      in
      the
      
      
      truck
      and
      promptly
      informed
      Carl
      Zarowney
      the
      truck
      was
      
      
      seized
      and
      forfeited
      to
      Her
      Majesty.
      Carl
      Zarowney
      did
      not
      
      
      join
      in
      the
      attempt
      to
      get
      rid
      of
      the
      illicit
      spirits
      but
      remained
      
      
      at
      the
      steering
      wheel
      until
      one
      of
      the
      officers
      told
      him
      to
      get
      
      
      out
      of
      the
      truck.
      
      
      
      
    
      Following
      the
      seizure,
      the
      claimant’s
      solicitor,
      on
      December
      6,
      
      
      1954,
      addressed
      to
      the
      Department
      of
      Justice
      a
      letter
      (Exhibit
      
      
      B)
      advising
      that
      Joe
      Zarowney
      was
      the
      owner
      of
      the
      truck,
      asking
      
      
      that
      it
      be
      released,
      and
      requesting
      that
      in
      any
      event
      the
      letter
      be
      
      
      considered
      as
      a
      claim
      to
      the
      truck
      on
      behalf
      of
      Joe
      Zarowney.
      
      
      The
      claim
      so
      made
      is
      acknowledged
      by
      paragraph
      3
      of
      the
      information
      
      
      filed
      herein.
      
      
      
      
    
      On
      December
      14,
      1954
      (Exhibit
      C)
      the
      Assistant
      Deputy
      Minister
      
      
      of
      Justice
      acknowledged
      the
      letter
      written
      by
      the
      claimant’s
      
      
      solicitor
      under
      date
      of
      December
      6,
      1954
      and
      advised
      it
      had
      been
      
      
      referred
      to
      the
      Department
      of
      National
      Revenue.
      
      
      
      
    
      Under
      date
      of
      February
      14,
      1955,
      the
      claimant’s
      solicitor
      
      
      addressed
      a
      letter
      (Exhibit
      D)
      to
      the
      Department
      of
      National
      
      
      Revenue
      reviewing
      the
      circumstances
      leading
      to
      the
      seizure
      and
      
      
      asking
      that
      the
      truck
      be
      released.
      
      
      
      
    
      The
      Deputy
      Minister
      of
      National
      Revenue
      on
      March
      2,
      1955
      
      
      (Exhibit
      E)
      acknowledged
      the
      February
      14,
      1955,
      letter
      from
      
      
      the
      claimant’s
      solicitor,
      advised
      
      
      
      
    
        (a)
        that
        on
        the
        basis
        of
        the
        evidence
        before
        the
        Department
        
        
        there
        was
        no
        authority
        under
        the
        
          Excise
         
          Act
        
        whereby
        the
        
        
        truck
        could
        be
        released
        ;
        
        
        
        
      
        (b)
        that
        special
        consideration
        as
        an
        act
        of
        executive
        clemency
        
        
        could
        hardly
        be
        expected
        in
        view
        of
        the
        attempt
        of
        Carl
        
        
        Zarowney
        and
        Kluk
        to
        destroy
        the
        evidence
        and
        their
        
        
        refusal
        to
        give
        any
        information
        as
        to
        the
        source
        of
        the
        
        
        alcohol
        ;
        
        
        
        
      
        (c)
        that
        in
        view
        of
        the
        claim
        under
        Section
        115
        the
        Department
        
        
        would
        be
        obliged
        to
        refer
        the
        matter
        to
        the
        Department
        
        
        of
        Justice
        with
        a
        request
        that
        it
        be
        brought
        before
        
        
        the
        Exchequer
        Court
        and
        a
        judgment
        of
        forfeiture
        sought;
        
        
        
        
      
        and
        
        
        
        
      
        (d)
        that
        substantial
        costs
        would
        be
        awarded
        against
        the
        claimant
        
        
        if
        the
        judgment
        was
        unfavourable
        to
        him
        and
        so
        to
        
        
        allow
        further
        time
        for
        consideration
        no
        reference
        to
        the
        
        
        Department
        of
        Justice
        would
        be
        made
        until
        April
        2,
        1955.
        
        
        
        
      
      At
      the
      trial
      the
      Crown
      presented
      no
      evidence
      that
      Carl
      Zarowney
      
      
      had
      attempted
      to
      destroy
      the
      illicit
      spirits
      or
      refused
      to
      give
      any
      
      
      information
      as
      to
      the
      source
      from
      which
      the
      alcohol
      was
      obtained.
      
      
      
      
    
      The
      only
      relevant
      part
      of
      Section
      115
      of
      the
      
        Excise
       
        Act,
      
      under
      
      
      which
      the
      claimant
      first
      gave
      notice
      that
      the
      truck
      was
      his,
      is
      
      
      subsection
      (1)
      and
      reads
      as
      follows:
      
      
      
      
    
        “115.
        (1)
        All
        vehicles,
        vessels,
        goods
        and
        other
        things
        seized
        
        
        as
        forfeited
        under
        this
        Act
        or
        any
        other
        Act
        relating
        to
        excise,
        
        
        or
        to
        trade
        or
        navigation,
        shall
        be
        deemed
        and
        taken
        to
        be
        
        
        condemned,
        and
        may
        be
        dealt
        with
        accordingly,
        unless
        the
        
        
        person
        from
        whom
        they
        were
        seized,
        or
        the
        owner
        thereof,
        
        
        within
        one
        month
        from
        the
        day
        of
        seizure,
        gives
        notice
        in
        writing
        
        
        to
        the
        seizing
        officer,
        or
        to
        the
        collector
        in
        the
        excise
        division
        
        
        in
        which
        such
        goods
        were
        seized,
        that
        he
        claims
        or
        intends
        to
        
        
        claim
        the
        same.’’
        
        
        
        
      
      Joe
      Zarowney
      impressed
      me
      as
      an
      honest,
      hard-working
      person.
      
      
      That
      Joe
      Zarowney
      has
      some
      standing
      in
      the
      community
      in
      which
      
      
      he
      resides
      is
      evidenced
      by
      his
      having
      held
      the
      office
      of
      Reeve
      for
      
      
      a
      period
      of
      four
      years.
      The
      evidence
      of
      Joe
      Zarowney
      and
      Carl
      
      
      Zarowney
      was
      not
      contradicted.
      
      
      
      
    
      At
      the
      conclusion
      of
      the
      trial
      the
      claimant
      sought
      an
      order
      
      
      extending
      the
      time
      in
      which
      he
      was
      entitled
      to
      proceed
      under
      
      
      Section
      164
      of
      the
      
        Excise
       
        Act,
      
      which
      provides
      that
      whenever
      
      
      any
      vehicle
      has
      been
      seized
      as
      forfeited
      anyone
      (other
      than
      the
      
      
      person
      accused
      of
      an
      offence
      resulting
      in
      such
      seizure
      or
      person
      
      
      in
      whose
      possession
      such
      vehicle
      was
      seized)
      who
      claims
      an
      interest
      
      
      in
      such
      vehicle
      may,
      within
      thirty
      days
      after
      such
      seizure,
      
      
      apply
      to
      any
      judge
      of
      any
      Superior
      Court
      of
      any
      province
      or
      to
      
      
      a
      judge
      of
      the
      Exchequer
      Court
      for
      an
      order
      declaring
      his
      
      
      interest.
      If
      the
      judge
      is
      satisfied
      that
      the
      claimant
      
      
      
      
    
        (a)
        is
        innocent
        of
        any
        complicity
        in
        the
        offence
        resulting
        in
        
        
        such
        seizure
        or
        of
        any
        collusion
        with
        the
        offender
        in
        relation
        
        
        thereto
        ;
        and
        
        
        
        
      
        (b)
        exercised
        all
        reasonable
        care
        in
        respect
        of
        the
        person
        permitted
        
        
        to
        obtain
        the
        possession
        of
        such
        vehicle
        to
        satisfy
        
        
        himself
        that
        they
        were
        not
        likely
        to
        be
        used
        contrary
        to
        
        
        the
        provisions
        of
        the
        Act
        
        
        he
        may
        order
        that
        the
        claimant’s
        interest
        be
        not
        affected
        by
        such
        
        
        seizure.
        The
        limitation
        of
        thirty
        days
        within
        which
        an
        application
        
        
        may
        be
        made
        under
        Section
        164
        is
        statutory.
        There
        is
        no
        
        
        statutory
        provision
        permitting
        the
        Section
        164
        limitation
        of
        
        
        time
        to
        be
        enlarged.
        I
        therefore
        have
        no
        jurisdiction
        to
        grant
        
        
        the
        order
        the
        claimant
        now
        seeks.
        
        
        
        
      
      Were
      I
      dealing
      with
      an
      application
      under
      Section
      164
      of
      the
      
      
      
        Excise
       
        Act
      
      I
      would
      have
      no
      hesitation
      in
      ordering
      that
      the
      claimant
      
      
      ’s
      interest
      be
      not
      affected
      by
      the
      seizure.
      The
      situation
      is
      
      
      different,
      however,
      when
      considering
      a
      claim
      under
      Sections
      114
      
      
      and
      115
      under
      which
      the
      claimant
      has
      chosen
      to
      proceed.
      The
      
      
      statutory
      enactment
      must
      be
      adhered
      to.
      Sections
      114
      and
      115
      
      
      confer
      on
      the
      Court
      no
      discretionary
      power
      such
      as
      is
      contained
      
      
      in
      Section
      164.
      I
      must
      release
      or
      condemn
      the
      truck
      ‘‘as
      the
      
      
      case
      requires’’.
      
      
      
      
    
      The
      words
      of
      Section
      163(3)
      of
      the
      
        Excise
       
        Act
      
      are
      unequivocal.
      
      
      The
      fact
      that
      the
      use
      of
      the
      truck
      for
      the
      purpose
      of
      transporting
      
      
      unlawfully
      manufactured
      spirits
      was
      without
      the
      consent
      or
      
      
      knowledge
      of
      the
      owner
      or
      of
      the
      driver
      of
      the
      truck
      cannot
      
      
      affect
      the
      application
      or
      effect
      of
      Section
      163(3)
      of
      the
      statute.
      
      
      Condemnation
      is
      mandatory.
      There
      is
      no
      room
      for
      doubt
      as
      to
      
      
      the
      meaning
      of
      the
      words,
      ‘‘all
      vehicles
      that
      have
      been
      used
      for
      
      
      the
      purpose
      of
      transporting
      the
      spirits
      so
      manufactured
      shall
      be
      
      
      forfeited
      to
      the
      Crown’’.
      
      
      
      
    
      An
      extract
      from
      the
      judgment
      of
      Rinfret,
      J.,
      as
      he
      then
      was,
      
      
      in
      
        The
       
        King
       
        v.
       
        Krakowec,
      
      [1932]
      S.C.R.
      134,
      at
      page
      141
      is
      
      
      particularly
      appropriate
      to
      the
      circumstances
      of
      this
      case.
      When
      
      
      the
      
        Krakowec
      
      judgment
      was
      delivered
      no
      provision
      such
      as
      contained
      
      
      in
      the
      present
      Section
      164
      was
      included
      in
      the
      
        Excise
       
        Act.
      
      
      
      There
      was,
      however,
      a
      section
      similar
      to
      the
      present
      Section
      
      
      163(3).
      The
      extract
      from
      the
      judgment
      is
      lengthy
      but
      so
      appropriate
      
      
      that
      I
      will
      quote
      it
      in
      full.
      
      
      
      
    
      “The
      section,
      it
      will
      be
      noticed,
      sets
      out
      no
      qualification
      as
      
      
      to
      ownership
      of
      the
      ‘horses
      and
      vehicles,
      vessels
      and
      other
      
      
      appliances
      which
      have
      been
      or
      are
      being
      used’.
      On
      the
      contrary,
      
      
      it
      says
      that
      all
      such
      horses,
      vehicles,
      etc.,
      ‘shall
      be
      forfeited
      
      
      to
      the
      Crown,
      and
      shall
      be
      dealt
      with
      accordingly’.
      Upon
      
      
      the
      bare
      words
      of
      the
      enactment
      it
      must,
      therefore,
      follow
      
      
      that
      any
      vehicles
      used
      for
      the
      purpose
      of
      removing
      spirits
      
      
      unlawfully
      manufactured
      or
      imported
      is
      subject
      to
      the
      forfeiture
      
      
      therein
      described,
      unless
      something
      be
      found
      in
      the
      
      
      context
      or
      in
      the
      general
      scope
      of
      the
      Act
      to
      justify
      a
      departure
      
      
      from
      the
      well
      known
      rule
      that
      the
      intention
      of
      the
      legislature
      
      
      must
      be
      determined
      from
      the
      words
      it
      has
      selected
      to
      express
      
      
      it.
      Here
      we
      find
      nothing
      of
      the
      kind
      in
      the
      context
      or
      in
      the
      
      
      subject-matter
      of
      the
      statute.
      The
      learned
      trial
      judge
      observed
      
      
      that,
      when
      dealing
      with
      penalties,
      the
      expression
      ‘whether
      the
      
      
      owner
      thereof
      or
      not’
      is
      used
      in
      the
      section,
      while
      it
      is
      not
      
      
      there
      when
      the
      section
      comes
      to
      deal
      with
      the
      forfeiture.
      But
      
      
      the
      explanation
      is
      that
      it
      was
      necessary,
      in
      order
      to
      avoid
      
      
      doubt,
      to
      insert
      the
      expression
      in
      the
      one
      case,
      while
      it
      was
      
      
      not
      in
      the
      other.
      In
      the
      first
      part
      of
      the
      section,
      mere
      possession
      
      
      is
      the
      mischief
      aimed
      at
      by
      the
      legislature.
      Now,
      possession
      
      
      may
      be
      possession
      by
      the
      owner,
      or
      it
      may
      be
      possession
      in
      the
      
      
      name
      of
      or
      for
      another
      ;
      and
      it
      was,
      of
      course,
      essential,
      in
      the
      
      
      premises,
      to
      specify
      that
      ‘possession’
      alone
      would
      be
      sufficient
      
      
      to
      incur
      the
      penalty,
      ‘whether’
      the
      person
      found
      in
      ‘
      possession’
      
      
      of
      the
      spirits
      was
      ‘the
      owner
      thereof
      or
      not’.
      It
      was
      not
      so,
      
      
      however,
      in
      that
      part
      of
      the
      section
      dealing
      with
      the
      forfeiture
      
      
      of
      vehicles,
      and
      the
      other
      appliances
      mentioned.
      It
      may
      be
      a
      
      
      question
      whether,
      the
      legislature
      having
      once
      said
      that
      the
      
      
      penalty
      was
      incurred
      by
      the
      mere
      possessor,
      whether
      owner
      or
      
      
      not,
      the
      expression
      does
      not
      
        ipso
       
        facto
      
      extend
      to
      the
      whole
      
      
      section
      without
      the
      necessity
      of
      its
      being
      repeated.
      It
      is
      sufficient
      
      
      to
      say
      that,
      in
      the
      provision
      respected
      forfeiture,
      the
      
      
      object
      in
      view
      is
      the
      connection
      between
      the
      vehicles
      and
      the
      
      
      spirits
      unlawfully
      manufactured
      or
      imported.
      The
      point
      is
      
      
      that
      the
      vehicles
      ‘have
      been
      used
      or
      are
      being
      used
      for
      the
      
      
      purpose
      of
      removing
      the
      same
      ’
      ;
      and
      it
      is
      immaterial
      to
      whom
      
      
      the
      vehicles
      belong.
      In
      the
      words
      of
      Sedgwick,
      J.,
      in
      
        The
       
        Ship
      
        ‘Frederick
       
        Gerring
       
        Jr.’
       
        v.
       
        The
       
        Queen
      
      (1897),
      27
      Can.
      S.C.R.
      
      
      271,
      at
      285,
      
      
      
      
    
        ‘
        In
        the
        enforcement
        of
        fiscal
        law,
        of
        statutes
        passed
        for
        the
        
        
        protection
        of
        the
        revenue
        or
        of
        public
        property,
        such
        provisions
        
        
        are
        as
        necessary
        as
        they
        are
        universal,
        and
        neither
        
        
        ignorance
        of
        law,
        nor,
        as
        a
        general
        rule,
        ignorance
        of
        fact,
        
        
        will
        prevent
        a
        forfeiture
        when
        the
        proceeding
        is
        against
        
        
        the
        thing
        offending,
        whether
        it
        be
        the
        smuggled
        goods
        or
        
        
        the
        purloined
        fish,
        or
        the
        vehicle
        or
        vessel,
        the
        instrument
        
        
        or
        abettor
        of
        the
        offence.’
        
        
        
        
      
        That
        the
        proceeding
        is
        under
        the
        
          Excise
         
          Act,
        
        ‘a
        proceeding
        
        
        against
        the
        thing’,
        that
        is,
        in
        the
        nature
        of
        a
        proceeding
        
          in
         
          rem,
        
        
        
        is
        apparent
        throughout
        the
        Act
        (Sees.
        79,
        83,
        121,
        124,
        125,
        131,
        
        
        etc.),
        but
        is
        nowhere
        more
        evident
        than
        in
        see.
        125,
        under
        
        
        which
        
        
        
        
      
        ‘all
        vehicles,
        vessels,
        goods
        and
        other
        things
        seized
        as
        forfeited
        
        
        .
        ..
        shall
        be
        deemed
        and
        taken
        to
        be
        condemned
        and
        
        
        may
        be
        dealt
        with
        accordingly,
        
          unless
         
          the
         
          person
         
          from
         
          whom
        
          they
         
          were
         
          seized,
         
          or
         
          the
         
          owner
         
          thereof,
         
          .
         
          .
        
        .
        gives
        notice
        .
        .
        .
        
        
        that
        he
        claims
        or
        intends
        to
        claim
        the
        same.’
        
        
        
        
      
        As
        will
        be
        noticed,
        the
        automatic
        condemnation
        is
        against
        
        
        the
        thing
        seized.
        Moreover,
        the
        right
        to
        object
        is
        given
        both
        
        
        to
        the
        owner
        and
        ‘the
        person
        from
        whom
        (it
        was)
        seized’—a
        
        
        right
        quite
        incompatible,
        if
        forfeiture
        resulted
        only
        in
        cases
        
        
        where
        the
        owner
        was
        also
        the
        offender.
        
        
        
        
      
        We
        agree
        that,
        when
        the
        meaning
        of
        a
        statute
        is
        doubtful
        
        
        or
        ambiguous,
        the
        courts
        should
        not,
        unless
        otherwise
        compelled
        
        
        to
        do
        so,
        give
        it
        that
        interpretation
        which
        might
        lead
        to
        unjust
        
        
        consequences;
        but
        even
        penal
        statutes
        must
        not
        be
        construed
        
        
        so
        as
        to
        narrow
        the
        words
        of
        the
        statute
        to
        the
        exclusion
        of
        
        
        cases
        which
        those
        words,
        in
        their
        ordinary
        acceptation
        would
        
        
        comprehend
        
          (Dyke
        
        v.
        
          Elliott;
         
          The
         
          ‘Gauntlett
         
          9
        
        (1872),
        L.R.
        4
        
        
        P.C.
        184,
        at
        191)
        ;
        and
        it
        is
        surely
        not
        for
        the
        judge
        so
        to
        
        
        mould
        a
        statute
        as
        to
        make
        it
        agree
        with
        his
        own
        conception
        
        
        of
        justice
        
          (Craies
         
          on
         
          Statute
         
          Law,
        
        3rd
        ed.,
        pp.
        86,
        444).
        Adverting
        
        
        to
        the
        particular
        case
        before
        us,
        it
        is
        not
        assuming
        too
        
        
        much
        to
        say
        that
        it
        must
        have
        been
        known
        to
        the
        legislature,
        
        
        when
        it
        passed
        the
        
          Excise
         
          Act,
        
        that
        a
        great
        many
        drivers
        of
        
        
        motor
        vehicles
        are
        not
        the
        owners
        thereof,
        but
        possess
        and
        
        
        operate
        them
        subject
        to
        conditional
        sale
        agreements,
        and
        if
        
        
        sec.
        181
        was
        meant
        to
        apply
        only
        to
        vehicles
        driven
        by
        the
        
        
        owners
        thereof,
        it
        is
        obvious
        with
        what
        ease
        the
        provision
        
        
        respecting
        forfeiture
        could
        be
        evaded.
        
        
        
        
      
        Whether
        such
        a
        thing
        exists
        as
        what
        is
        referred
        to
        by
        Lord
        
        
        Cairns
        (in
        
          Partington
        
        v.
        
          Attorney-General
        
        (1869),
        L.R.
        4
        H.L.
        
        
        100,
        at
        122)
        as
        the
        ‘equitable
        construction’
        of
        a
        statute,
        we
        
        
        cannot
        see
        that
        this
        is
        a
        case
        for
        its
        application,
        and
        we
        find
        
        
        no
        reason
        why
        we
        should
        not
        simply
        adhere
        to
        the
        words
        of
        
        
        the
        enactment.
        
        
        
        
      
        It
        is
        not
        for
        the
        court
        to
        say
        if,
        in
        some
        cases,—such
        as,
        for
        
        
        example,
        when
        the
        vehiclie
        utilized
        was
        stolen
        from
        its
        owner—
        
        
        the
        forfeiture
        may
        effect
        a
        hardship.
        Such
        cases
        are
        specially
        
        
        provided
        for
        in
        subs.
        2
        of
        sec.
        133
        of
        the
        
          Excise
         
          Act.
        
        The
        
        
        power
        to
        deal
        with
        them
        is
        thereby
        expressly
        vested
        in
        the
        
        
        Governor
        in
        Council,
        thus
        leaving
        full
        play
        to
        the
        operation
        
        
        of
        see.
        91
        of
        the
        
          Consolidated
         
          Revenue
         
          and
         
          Audit
         
          Act
        
        (ce.
        178
        
        
        of
        R.S.C.,
        1927),
        for
        the
        remission
        of
        forfeitures.
        We
        are
        
        
        unable
        to
        agree
        with
        the
        decision
        in
        
          Le
         
          Roi
        
        v.
        
          Messervier
        
        
        
        (1928),
        Q.R.
        34
        K.L.
        n.s.
        436,
        already
        referred
        to,
        that
        the
        
        
        discretionary
        power
        is
        also
        vested
        in
        the
        court
        under
        sec.
        124
        
        
        of
        the
        Act.
        In
        our
        view,
        that
        section
        means
        nothing
        more
        than
        
        
        this:
        
        
        
        
      
        After
        the
        vehicles,
        vessels,
        goods
        and
        other
        things
        have
        been
        
        
        seized
        as
        forfeited
        under
        sec.
        181,
        the
        person
        from
        whom
        they
        
        
        were
        seized,
        or
        the
        owner
        thereof,
        may
        prevent
        the
        automatic
        
        
        condemnation
        of
        the
        said
        vehicles,
        etc.,
        by
        giving
        notice
        as
        
        
        provided
        for
        in
        sec.
        125
        ‘that
        he
        claims
        or
        intends
        to
        claim
        
        
        the
        same’;
        whereupon,
        an
        information
        for
        the
        condemnation
        
        
        of
        the
        vehicles,
        etc.,
        having
        been
        filed
        (as
        was
        done
        in
        this
        
        
        case),
        the
        court
        may
        hear
        and
        determine
        the
        claim
        made
        by
        
        
        the
        person
        from
        whom
        they
        were
        seized
        or
        from
        the
        owner,
        and
        
        
        the
        court
        may
        release
        or
        condemn
        the
        vehicles,
        etc.,
        as
        the
        case
        
        
        requires,
        1.e.,
        according
        as
        they
        come
        or
        not
        under
        the
        provisions
        
        
        of
        the
        Act.
        The
        court
        thereunder
        is
        vested
        with
        no
        
        
        discretion,
        it
        must
        decide
        according
        to
        law.”
        
        
        
        
      
      As
      my
      brother
      Cameron
      did
      under
      somewhat
      similar
      circumstances
      
      
      in
      
        Mayberry
      
      v.
      
        The
       
        King,
      
      [1950]
      Ex.
      C.R.
      402,
      I
      must
      
      
      apply
      the
      words
      of
      the
      statute
      and
      order
      the
      condemnation
      of
      
      
      the
      truck.
      
      
      
      
    
      There
      will
      be
      judgment
      declaring
      condemnation
      of
      the
      truck
      
      
      as
      forfeited
      to
      the
      Crown.
      The
      costs
      of
      the
      application
      must
      be
      
      
      borne
      by
      the
      claimant.
      
      
      
      
    
      The
      claimant
      also
      claimed
      compensation
      for
      loss
      of
      use
      of
      
      
      his
      truck.
      That
      claim
      will
      be
      dismissed
      but
      without
      costs.
      
      
      
      
    
      While
      the
      condemnation
      may
      be
      a
      great
      hardship
      to
      the
      
      
      claimant,
      the
      way
      is
      open
      to
      him
      to
      apply
      for
      consideration
      under
      
      
      Section
      22
      of
      the
      
        Financial
       
        Administration
       
        Act,
      
      chapter
      116,
      
      
      R.S.
      1952.
      
      
      
      
    
        Judgment
       
        accordingly.