Section 115, The Customs Regu- Citation

If the addressee of postal matter addressed to anyplace in Sierre Leone neglects to claim such postal matter and if such postal matter is not delivered to an alternative addressee or returned to the sender within such time as may be laid down in the Post Office Guide issued by the Postmaster General, or if the addressee as aforesaid refuses to pay the duty, if any, payable under the Customs laws in respect of t]le goods contained in such postal matter, the Postmaster General shall send the postal matter to the Comptroller for deposit in the Queen's warehouse, where it may be sold or otherwise dealt with and any proceeds applied as if it were goods which might be sold or otherwise dealt with under the provisions of sections 63 and 64.