Presumption as to assets applies when items or books found in a search are tendered by the prosecution as evidence. Where money, bullion, jewellery, other valuable articles, books of account or documents are found in a person's possession or control during a statutory search or taken into custody and later tendered by the prosecution as evidence against that person (or that person with another), the special evidentiary presumptions and procedural treatment prescribed for materials seized in a search apply, so far as may be, to those assets and records.