Confiscation of conveyances: transport of taxable goods without prescribed documents leads to seizure unless owner proves no knowledge. Section 71 makes conveyances used to carry taxable goods without prescribed transport documents liable to confiscation, subject to a defence that the owner, the owner's agent, and the person in charge lacked knowledge or connivance; where the conveyance is used for hire, the owner may opt to pay a fine equal to the tax payable on the goods instead of forfeiture.