78. All merchantable timber cut under license shall be liable for the payment of the Crown dues thereon, so long as and wheresoever the said timber may be found, whether in the original logs or manufactured into deals, boards or other material.
Any officer or agent entrusted with the collection of such dues may follow all such timber and seize and detain the same wherever it is found, until the dues are paid or secured.
R. S. 1964, c. 92, s. 80.