me that there is any real room for argument is whether the goods
were or were not satisfactorily accounted for within the meaning
of the section. It has been argued that the coins were satisfactorily
accounted for when Willey said that he found them - at least, that
they were satisfactorily accounted for if this statement were true.
Tn my opinion, however, what has to be satisfactorily accounted for
is not the existence of the goods or the possession of them by a
particular person when they are found after the arrival of the ship,
but the presence of the goods on the ship. It is not sufficient for
a person to say " I found these goods on the ship " in order to avoid
the application of sec. 229 (e). The question to be answered, and
to be answered satisfactorily, is: "" How does this thing come to be
on this ship?" To say "I found it here " only states the fact to be
explained. plus the circumstance that the finder became aware of
the fact, and does not explain it. Such a reply does not account at
all for the presence of the goods on the ship. Further, the goods
can be satisfactorily accounted for only if it can be shown that they
are lawfully on the ship. Thus a person who tries to smuggle goods
and repents may give a complete account of the origin, manufacture
and history of the goods, explaining precisely how he got them and
how he brought them on board the ship, and showing exactly why
they are, at the time when they are discovered, in a particular
portion of the ship. Let it be supposed that the explanation is
true. Such an explanation accounts completely for the goods in
a causal sense, but it does not satisfactorily explain the presence of
the goods having regard to the provisions of the Customs Act directed
against smuggling. Although a person completely explains all the
matters to which I have referred and demonstrates beyond any
doubt that he is the true owner of the goods, his goods may be
forfeited under sec. 229 (e) if the account which he gives explaining
their presence on the ship is not satisfactory. It is, I think, for a
court, when the matter comes before a court, to decide whether
goods are satisfactorily accounted for, just as it is for a court to
determine whether they were referred to in the inward manifest or
were baggage of the crew or passengers. In this case no account is
given explaining the presence of the goods on the ship.