Section 42

When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be sufficient to open, examine, and if necessary test the contents of ten per centum only of each description of package or receptacle in which such goods are

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contained, and the court shall presume, until the contrary is proved, that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.

Evidence of analysis may be given in writing.