WHEREAS the Welfare [...] of Your Majesty's Sugar Colonies in America [...] greatest Consequence and Importance to the Trade, Navigation,Preamble. and Strength of this Kingdom: And whereas the Planters of the said Su­gar Colonies have of late Years fallen under such great Dis­couragements, that they are unable to improve or carry on the Sugar Trade upon an equal Footing with the Foreign Sugar Colonies, without some Advantage and Relief be given to them from Great-Britain; for Remedy whereof, and for the Good and Welfare of Your Majesty's Subjects, we Your Majesty's most dutiful and loyal Subjects, the Commons of Great-Britain assembled in Parliament, have given and granted unto Your Majesty the several and respective Rates and Duties herein after men­tioned, and in such Manner and Form, as is herein after expressed; and do most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the Advice and Con­sent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by Authority of the same, That from and after the Twenty-fifth Day of December, After 25 De [...]. 1733 [...] d per Gallon to be paid for Rum and [...]pirits made in the A­merican Plan­tations not be­longing to His Majesty▪ on Importation into the British Planta­tions, and 6d. per Gallon for Molasses and Syrups, and for Sugars and Panele [...] 5 s. per c. wt. One thousand seven hundred and thirty three, t [...]ere shall be raised, levied, collected, and paid, unto and for the Use of His Majesty, His Heirs, and Successors, upon all Rum or Spirits of the Produce or Manufacture of any of the Colonies or Plantations in America, not in the Possession or under the Dominion of His Maj [...]sty, His Heirs, and Successors, which, at any Time or Times within or during the Continuance of this Act, shall be imported or brought into any of the Colonies or Plan­tations in America, which now are, or hereafter may be, in the Possession or under the Dominion of His Majesty, His Heirs, or Successors, the Sum of Nine pence, Money of Great Britain, to be paid according to the Pro­portion and Value of Five shillings and Six pence the Ounce in Silver, for [Page 160] every Gallon thereof, and after that Rate for any greater or lesser Quan­tity; and upon all Molasses or Syrups of such Foreign Produce or Manu­facture, as aforesaid, which shall be imported or brought into any of the said Colonies or Plantations of or belonging to His Majesty, the Sum of Six pence of like Money, for every Gallon thereof, and after that Rate for any greater or lesser Quantity; and upon all Sugars and Paneles of such Foreign Growth, Produce or Manufacture, as aforesaid, which shall be imported into any of the said Colonies or Plantations of or belonging to His Majesty, a Duty after the Rate of Five shillings, of like Money, for every Hundred Weight, Avoirdupois, of the said Sugar and Paneles, and after that Rate for a greater or lesser Quantity.

And for the better raising, levying, and collecting the said Duties, it is hereby further enacted by the Authority aforesaid,Duties how to be levied and collected, and by whom, to be paid in ready Money before landing That upon the Impor­tation of any such Goods, as aforesaid, into any of the said Colonies or Plantations belonging to the Crown of Great Britain, an Entry or Entries shall be made with the Collector or other proper Officer of the Customs, or the Impost Officer, or proper Officer of the Excise, in the Port or Place where the same shall be imported, and that all and every the said Duties hereby imposed, for and upon all such Rum, Spirits, Molasses, Syrups, Sugar, and Paneles, of such Foreign Growth, Produce, or Manufacture, afore­said, which shall be imported into any of the said Colonies or Plantations of or belonging to the Crown of Great Britain, as aforesaid, shall be paid down in ready Money by the Importers thereof, before the landing of the same respectively.

The Goods landed before Entry and Payment of Duties, or the Value, shall be forfeited,And be it further enacted, That in case any of the said Commodities shall be landed or put on Shore in any of His Majesty's said Colonies or Plantations in America, out of any Ship or Vessel, before due Entry be made thereof at the Port [...] the same shall be imported, and before the Duties by this Act charged or chargeable thereupon shall be duly paid, or without a Warrant for the landing and delivering the same, first signed by the Collector, or Impost-Officer, or other proper Officer or Officers of the Custom or Excise belonging to such Port or Place respectively, all such Goods as shall be so landed or put on Shore, or the Value of the same, shall be forfeited,and may be seized, and all and every such Goods as shall be so landed or put on Shore, contrary to the true Intent and Meaning of this Act, shall and may be seized by the Governor or Commander in Chief, for the time being, of the Colonies or Plantations where the same shall be so landed or put on Shore, or any Person or Persons by them authorized in that behalf,& prosecuted and recovered in any Court of Admiralty in the Planta­tions, or in any Court of Re­cord there, where the Of­fence is committed. Penalties and Forfeitures [...]o be distributed▪ viz. One third to His Majesty for the Support of the Govern­ment, One third to the Governor, One third to the Prosecutor or by Warrant of any Justice of the Peace or other Magistrate (which Warrant such Justice or Magistrate is hereby impowered and required to give upon Request) or by any Custom-house Officer, Impost or Excise Officer, or any Person or Persons him or them accompanying, aiding, and assisting; and all and eve­ry such Offence and Forfeitures shall and may be prosecuted for and reco­vered in any Court of Admiralty in His Majesty's Colonies or Plantations in America (which Court of Admiralty is hereby authorized, impowered, and required to proceed to hear and finally determine the same) or in any Court of Record in the said Colonies or Plantations where such Offence is committed, at the Election of the Informer or Prosecutor, according to the Course and Method used and practised there in Prosecutions for Offences against penal Laws relating to Customs or Excise; and such Penalties and Forfeitures, so recovered there, shall be divided as follows, viz. One third Part thereof for the Use of His Majesty, His Heirs, and Successors, to be applied for the Support of the Government of the Colony or Plantation where the same shall be recovered, One third Part to the Governor or Commander in Chief of the said Colony or Plantation, and the other third Part to the Informer or Prosecutor who shall sue for the same.

[Page 161]And be it further enacted by the Authority aforesaid,No Sugars, &c except of the British Plan­tations, to be imported into Ireland, un­less shipped in Great Britain That from and after the Twenty-fifth Day of December One thousand seven hundred and thirty-three, no Sugars, Paneles, Syrups, or Molasses, of the Growth, Product, and Manufacture of any of the Colonies or Plantations in America, nor any Rum or Spirits of America (except of the Growth or Manufacture of His Majesty's Sugar Colonies there) shall be imported by any Person or Persons whatsoever into the Kingdom of Ireland, but such only as shall be fairly and bona fide loaden and shipped in Great-Britain in Ships navigated according to the several Laws now in being in that behalf,in Ships navi­gated accord­ing to Law, under the Pe­n [...]lty of for­feiting such Sugars, &c or the Value and the Ship or Vessel, which may be seized, under the Pen­alty of forfeiting all such Sugar, Paneles, Syrups, or Molasses, Rum, or Spirits, or the Value thereof, together with the Ship or Vess [...]l in which the same shall be imported, with all her Guns, Tackle, Furniture, Ammuni­tion, and Apparel; and if any of the Commodities aforementioned shall be imported into Ireland contrary to the true Intent and Meaning of this Act, all and every such Commodities, with the Ship or Vessel wherein they shall be imported, and the Tackle, Ammunition, and Furniture thereof, shall and may be seized by the Lord Lieutenant, Lord Deputy, or Lords Justices, for the Time being, for the Kingdom of Ireland, or any Person or Persons authorized by him, them, or any of them, or by Warrant of any Justice of the Peace or other Magistrate (which Warrant such Justice or Magistrate is hereby impowered and required to give upon request) or by any Custom-House Officer, or Excise Officer, or any Person or Persons him, them, or any of them accompanying, aiding, and assist­ing, and all and every the said Offences committed against this Act may be prosecuted, and the Penalties and Forfeitures recovered,& prosecuted at Westminster or Dublin. in any of His Majesty's Courts of Record at Westminster, or in Dublin, at the Election of the Informer or Prosecuter, by Bill, Plaint, or Information, wherein no Essoign, Protection, or Wager of Law [...] be allowed, or any more than One Imparlance; and the Penalties and Forfeitures recovered on such Prosecution shall go and be divided and applied in Manner following, viz. One Moiety to His Majesty, the other to the Informer. One Moiety to the Use of His Majesty, His Heirs, and Successors, and the other Moiety to the Use of the Informer or Prosecutor.

And it is hereby further enacted by the Authority aforesaid, That if any Person or Persons shall be aiding and assisting in bringing on Shore or Landing any Such Sugar, Paneles, Syrups, or Molasses, Rum,Persons assist­ing in such un­lawful Impor­tation, forfeit treble the Va­lue of the Goods. or Spirits into the Kingdom of Ireland, or into any of His Majesty's Colonies or Plantations in America, contrary to the true Intent and Meaning of this Act, or shall receive into his, her, or their House or Custody, any of the Commodities afore-mentioned, knowing the same to be imported or landed, and brought on Shore, contrary to this Act, every such Person so offending shall forfeit treble the Value of such Goods, to be estimated and computed according to the best Price that each respective Commodity bears at the Place where any such Seizures shall be made, to be sued for, recovered, and applied in manner afore mentioned.

And be it further enacted, That if any Person or Persons shall hinder, molest, or resist, any Custom-House Officer,50 l. Penalty on molesting an Officer in the Execution of his Duty. Impost or Excise Officer, or their or any of their Assistants, in the due Execution of his or their Duty in seizing or securing any of the Commodities afore mentioned, imported into the Kingdom of Ireland, or landed or put on Shore in any of the Colonies or Plantations in America, which now are, or hereafter may be, in the Possession or under the Dominion of His Majesty, His Heirs, or Successors, contrary to the Purport or true Meaning of this Act, he, she, or they shall forfeit and pay the Sum of Fifty Pounds, to be sued for, reco­vered, and applied in manner afore mentioned,And may also be prosecuted by Indictment. and shall also be liable to be prosecuted for the same, by Indictment or otherwise, and being thereof [Page 164] found guilty, shall be imprisoned for Three Months without Bail or Mainprize; an [...] if any Officer or Officers of the Customs, Impost or Excise Officer or Officers, or their Assistants, shall be sued or prosecuted for any Thing done in Execution of his or their Duty for the better and more effectual putting in force this present Act,Officer▪ if sued may plead the General Issue. he or they may and shall plead the General Issue, and give this Act and the Special Matter in Evidence, and the Judges shall allow thereof; and if any Officer or Officers of the Customs or Excise, in the Kingdom of Ireland, or any Officer or Officers of the Customs, Impost, or Excise Office, in any of His Majesty's Plantations or Colonies in America, shall willingly or knowingly connive at the fraudulent Importation, or land­ing and bringing on Shore,Officer conniving at the fraudulent Importation, or Delays, prosecuting after Seizure, for­feits 50 l. of any of the Commodities afore mentioned, contrary to the Purport and true Meaning of this Act, or such Officer or Officers shall take upon him or them to seize any of the said Commodities, and shall by Fraud or Collusion desist from or delay the Prosecution there­of to Condemnation, he or they so conniving, desisting, or delaying, shall forfeit and lose the Sum of Fifty Pounds, to be sued for, recovered, and applied in Manner aforesaid, and such Officer or Officers shall also be inca­pable of holding any Office or Imployment under His Majesty,and be made incapable of Imployment. His Heirs, or Successors.

And it is hereby further enacted by the Authority aforesaid, That if any of His Majesty's Subjects, who is or shall be Master, or have the Charge of any Ship or Vessel, shall take in, or permit, or suffer to be taken in, at Sea, or in any Creek or Harbour, or other Place, any Sugar, Paneles, Syrups, or Molasses, Rum, or Spirits, in order to be imported into Ireland, or brought on Shore, and landed in any of His Majesty's Plantations in America, 100 l. Penalty on Master of Ship, &c. per­mitting such fraudulent Im­portation. contrary to the true Intent and Meaning of this Act, every such Master, or other Person, so offending, shall forfeit and pay the Sum of, One Hundred Pounds, to be sued for, recovered, and applied in Manner herein before mentioned.

And be it further enacted, That upon all Suits and Prosecutions for the Importation of any of the Commodities afore mentioned into the Kingdom of Ireland, or for the bringing on Shore and landing of any of the Commodities afore mentioned, in any of His Majesty's Colonies or Plantations in America, contrary to the Purport and true Meaning of this Act,The Onus pro­bandi in Suits or Prosecu­tions to lie on the Claimer o [...] Owner. the Onus probandi, that the same and every Part thereof were fairly and bona fide, and without Fraud, loaden and shipped in Great Britain, in Ships navigated according to the several Laws in being in that behalf, or that the Rum, or Spirits were made of the Growth or Manufacture of some of His Majesty's Sugar Colonies in America, or that all and every the Commodities aforesaid, which shall be imported into any of His Majesty's Colonies or Plantations in America, were of the Growth, Produce, or Ma­nufacture of His Majesty's Colonies or Plantations there, or were duly entered, and had really and bona fide paid the Duties hereby charged and chargeable thereon, before the bringing on Shore and landing thereof in any of H s Majesty's Colonies [...] Plantations in America, shall lie on the Claim­er or Owner thereof.

And it is hereby further enacted by the Authority aforesaid, That in case any Sugar,Sugar o [...] Pane­les of the Bri­tish Planta­tions exported after 24 Iune, 1733▪ within one Year after the Importati­on on a proper certificate &c. or Paneles of the Growth, Produce, or Manufacture of any of the Colonies or Plantations belonging to or in the Possession of His Majesty, His Heirs, or Successors, which shall have been imported into Great-Britain after the Twenty-fourth Day of Iune, One thousand seven hundred and thirty-three, shall at any Time, within one Year after the Im­portation thereof, be again exported out of Great Britain, and that due Proof be first made, by Certificate from the proper Officers, of the due Entry and Payment of the Subsidies or Duties cha [...]ged or payable upon the [Page 463] Importation thereof, together with the Oath of the Merchant or his Agent importing and exporting the same, or, in case such Merchant or Agent shall be one of the People called Quakers, Exporterto be repaid the Re­mainder of the Subsidy paid at Importation. by his solemn Affirmation to the Truth thereof, and that all other Requisites shall be performed that are by Law to be performed in Cases where any of the said Subsidies or Duties are to be paid by any former Statute, all the Residue and Remainder of the Subsidy or Duty, by any former Act or Acts of Parliament granted and charged on such Sugar or Paneles, as aforesaid, shall without any Delay or Reward be repaid to such Merchant or Merchants, who do export the same, within One Month after demand thereof.

And it is hereby further enacted by the Authority aforesaid, That from and after the Twenty-fourth Day of Iune, After 24 Iune, 1733 a further Allowance of 2 [...] per c. wt. to be paid on Exportation for Sugars re­fined in Great Britain over and above the former Allow­ances of 3 s. and 1 [...]. per c. wt. One thousand seven hun­dred and thirty three, for every Hundred Weight of Sugar refined in Great Britain, and so in Proportion for a greater or lesser Quantity, which shall be exported out of this Kingdom, there shall be, by Virtue of this Act, re­paid at the Custom-house to the Exporter, within One Month after the De­mand thereof, over and above the several Sums of Three shillings and One shilling per Hundred, payable by Two former Acts of Parliament, one of them made in the Ninth and Tenth Years of the Reign of his late Majesty King William the Third, and the other in the Second and Third Years of the Reign of her late Majesty Queen Anne, the further Sum of Two shil­lings, Oath or solemn Affirmation, as aforesaid, being first made by the Re­finer, that the said Sugar, so exported,upon proper Oaths, &c that the Sugar was imported from the British Plantations &c was produced from Brown and Mus­covado Sugar, and that, as he verily believes, the same was imported from some of the Colonies or Plantations in America, belonging to and in the Possession of the Crown of Great Britain, and that, as he verily believes, the Duty of the said Brown and Muscovado Sugar was duly paid at the Time of the Importation thereof, and that the same was duly exported,the Exporta­tion to be veri­fied by the Searcher. His Majesty's [...]earcher also certifying the Shipping thereof, and all other Re­quisites being duly performed, according to the Book of [...].

And be it further enacted by the Authority aforesaid,Suits to be commenced in 2 Years after Offence com­mitted. That all Suits and Prosecutions for any Offence against this Act shall be brought and com­menced within Two Years after such Offence committed.

And for the better and more effectual carrying this Act into Exe­cution, be it further enacted,Expence of Prosecution to be born out of His Majesty's part of the Penalties. That the Expence of prosecuting any Offence against this Act shall be paid and born, in the first Place, out of the Shares and Parts of the Penalties and Forfeitures hereby given and granted to His Majesty, His Heirs, and Successors, upon any Seizure, Condemnation, and Judgment to be had and obtained for or by reason of any Fraud or Misbe­haviour against the true Intent or Meaning of this Act.

Provided nevertheless, That nothing herein contained shall extend or be construed to extend to hinder or restrain the Importation of any Su­gars,Sugars of the Spanish or Portuguese Dominions may be impor­ted as former­ly. being of the Growth or Produce of any of the Dominions belonging to the King of Spain, or the King of Portugal, from any Part or Place from whence such Sugars might lawfully have been imported before the making of this Act; any thing herein before contained to the contrary thereof in any wise notwithstanding.

And it is hereby declared and enacted,Publick Act. That this present Act shall be taken to be a Publick Act, of which all Judges and Justices shall take Notice, without specially pleading the same; and the same shall continue and be in Force for the Space of Five Years,Continuance to be computed from the Twenty fourth Day of Iune, One thousand seven hundred and thirty three, and to the end of the then next Session of Parliament.

WHEREAS it is expedient that new Provisions and Regulations should be established for improving the Revenue of this King­dom,Preamble. and for extending and securing the Navigation and Com­merce between Great-Britain and Your Majesty's Dominions in America, which, by the Peace, have been so happily enlarged: And where­as it is just and necessary, that a Revenue be raised, in Your Majesty's said Dominions in America, for defraying the Expences of defending, protecting and securing the same; we, Your Majesty's most dutiful and loyal Subjects, the Commons of Great-Britain, in Parliament assembled, being desirous to make some Provision, in this present Session of Parliament, towards raising [Page 465] the said Revenue in America, have resolved to give and grant unto Your Majesty the several Rates and Duties herein after mentioned; and do most humbly beseech Your Majesty that it may be enacted; and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parlia­ment assembled, and by the Authority of the same,From and af­ter 29 Sept. 1764. the fol­lowing Rates and Duties to take Place on the several Species of Foreign Goods here e [...]ume­ [...]ted, impor­ted into any of His Majesty's Plantations in America▪ That from and after the Twenty ninth Day of September, One Thousand seven hundred and six­ty four, there shall be raised, levied, collected, and paid, unto His Majesty, His Heirs and Successors, for and upon all White or Clayed Sugars of the Produce or Manufacture of any Colony or Plantation in America not under the Dominion of His Majesty, His Heirs and Successors; for and upon In­dico, and Coffee of Foreign Produce or Manufacture; for and upon all Wines (except French Wine); for and upon all Wrought Silks, Bengals, and Stuffs, mixed with Silk or Herba, of the Manufacture of Persia, Chi­na, or East-India, and all Callico painted, dyed, printed, or stained there; and for and upon all Foreign Linen Cloth called Cambrick and French Lawns, which shall be imported or brought into any Colony or Plantation in America, which now is, or hereafter may be, under the Dominion of His Majesty, His Heirs and Successors, the several Rates and Duties following; that is to say,On Foreign white or clay­ed Sugars, 1 l. [...] [...]. per C. wt.

For every Hundred Weight Avoirdupois of such Foreign White or Clay­ed Sugars, One Pound, Two Shillings, over and above all other Duties imposed by any former Act of Parliament.

For every Pound Weight Avoirdupois of such Foreign Indico,Indico, 6 d. per lb. Six Pence.

For every Hundred Weight Avoirdupois of such Foreign Coffee,Coffee 2l 19 [...]. 9d. per C. wt. which shall be imported from any Place, except Great-Britain, Two Pounds, Nineteen Shillings, and Nine Pen [...] ▪

For every Ton of Wine of the Growth of the Madeiras, Madeira Wines 7l. per Ton. or of any other Island or Place from whence such Wine may be lawfully imported, and which shall be so imported from such Islands or Places, the Sum of Seven Pounds.

For every Ton of Portugal, Spanish, Portugal and Spanish wines 10 s. per Ton. or any other Wine (except French Wine) imported from Great-Britain the Sum of Ten Shillings.

For every Pound Weight Avoirdupois of Wrought Silks, Bengals,Wrought Silks, Bengals, & Stuffs, mixt with Silk or Herba, 2s. per lb. and Stuffs, mixed with Silk, or Herba, of the Manufacture of Persia, China, or East-India, imported from Great-Britain, Two Shillings.

For every Piece of Callico painted, died, printed, or stained, in Persia, China, or East-India, imported from Great-Britain, Callicoes 2s. 6d. per Piece. Two Shillings and Six Pence.

For every Piece of Foreign Linen Cloth, called Cambrick, Cambricks 3 [...]. per Piece. imported from Great-Britain, Three Shillings.

For every Piece of French Lawn imported from Great-Britain, French Lawns 3s. per Piece. Three Shillings.

And after those Rates for any greater or lesser Quantity of such Goods respectively.

And it is hereby further enacted by the Authority aforesaid,Duties on Co [...] ­fee & Pimento of the Growth of the British Colonies, im­ported from thence to o­ther Places, except Great Britain, viz. That from and after the said Twenty ninth Day of September, One thousand seven hun­dred and sixty four, there shall also be raised, levied, collected, and paid, unto His Majesty, His Heirs and Successors, for and upon all Coffee and Pimento of the Growth and Produce of any British Colony or Plantation in America, which shall be there laden on Board any British Ship or Vessel, to be carried out from thence to any other Place whatsoever, except Great Britain, the several Rates and Duties following; that is to say,

[Page 466] Coffee 7s. per C. wt.For every Hundred Weight Avoirdupois of such British Coffee, Seven Shillings.

For every Pound Weight Avoirdupois of such British Pimento, One Halfpenny.Pimento 2 q. per lb.

And after those Rates for any greater or lesser Quantity of such Goods respectively.

And whereas an Act was made in the Sixth Year of the Reign of His late Majesty King George the Second,Act 6 Geo. II. intituled, An Act for the better securing and encouraging the Trade of His Majesty's Sugar Colonies in AMERICA, which was to continue in Force for Five Years, to be computed from the Twenty-fourth Day of Iune, One thousand seven hundred and thirty-three, and to the End of the then next Session of Parliament; and which, by se­veral subsequent Acts made in the Eleventh, the Nineteenth, the Twenty-sixth, the Twenty-ninth, and the Thirty-first Years of the Reign of His said late Majesty, was, from time to time, continued; and, by an Act made in the First Year of the Reign of His present Majesty, was further continued until the End of this present Session of Parliament; and although the said Act hath been found in some Degree useful, yet it is highly expedient that the same should be altered, enforced, and made more effectual; but, in Consideration of the great Distance of several of the said Colonies and Plan­tations from this Kingdom, it will be proper further to continue the said Act for a short Space, before any Alterations and Amendments shall take Effect, in order that all Persons concerned may have due and proper Notice thereof; Be it therefore enacted by the Authority aforesaid, That the said Act made in the Sixth Year of the Reign of His late Majesty King George the Second, intituled, An Act for the better securing and encouraging the Trade of his Majesty's Sugar Colonies in AMERICA, shall be, and the same is hereby further continued,f [...]ther con­tinued to 30 Sept. 1764. until the Thirtieth Day of September, One thousand seven hundred and sixty four.

And be it further enacted by the Authority aforesaid, That from the Twenty ninth Day of September, The said Act made perpe­tual, subject to the Altera­tions made herein. One thousand seven hundred and sixty four, the said Act, subject to such Alterations and Amendments as are herein after contained, shall be, and the same is hereby made perpetual.

And be it further enacted by the Authority aforesaid, That in lieu, and instead of the Rate and Duty imposed by the said Act upon Melasse [...] and Syrups,Foreign Me­lasses and Sy­rups imported into the Bri­tish Colonies to pay 3d. per Gallon. there shall, from and after the said Twenty ninth Day of September, One thousand seven hundred and sixty four, be raised, levied, collected, and paid, unto His Majesty, His Heirs and Successors, for and upon every Gallon of Melasses or Syrups, being the Growth, Product, or Manufacture, of any Colony or Plantation in America, not under the Dominion of His Majesty, His Heirs, or Successors, which shall be imported or brought into any Colony or Plantation in America, which now is, or hereafter may be, under the Dominion of His Majesty, His Heirs or Successors, the Sum of Three Pence.

And it is hereby further enacted by the Authority aforesaid, That the said Rates and Duties hereby charged upon such Foreign White or Clayed Sugars,The Duties on the enu­merated Goods here mentioned to be raised and paid as by the recited Act of 6 Geo. II. Foreign Indico, Foreign Coffee, Wines, Wrought Silks, Bengals, and Stuffs, mixed with Silk or Herba, Callico, Cambricks, French Lawns, and Foreign Melasses or Syrups, imported into any British American Colony or Plantation, shall be raised, levied, collected, and paid, in the same Man­ner and Form, and by such Rules, Ways, and Means, and under such Pe­nalties and Forfeitures (not otherwise altered by this Act) as are mentioned and expressed in the said Act of Parliament, made in the Sixth Year of the Reign of His late Majesty King George the Second, with respect to the rai­sing, [Page 467] levying, collecting, and Payment, of the Rates and Duties thereby granted;Those upon Coffee and Pimento. and that the aforesaid Duties hereby charged upon British Coffee and Pimento, exported from any British Colony or Plantation, shall be rai­sed, levied, collected, and paid, in the same Manner and Form, and by such Rules, Ways, and Means, and under s [...]ch Penalties and Forfeitures, as are mentioned and referred unto in an Act of Parliament, made in the Twenty-fifth Year of the Reign of King Charles the Second, intitled, An Act for the Encouragement of the G [...]eenland and Eastland Trades, as by Act 2 [...] C [...] ▪ and for the better securing the Plantation Trade, with respect to the raising, levying, collecting, and Payment, of the Rates and Duties thereby granted upon the several Goods therein particularly enumerated: And that all Powe [...]s, Pe­nalties, Provisions, Articles, and Clauses, in those Acts respectively con­tained and referred unto (except in such Cases where any A [...]teration is made by this Act) shall be observed, applied, practised, and put in Execution, for the raising, levying, collecting, and answering, the respective Rates and Duties granted by this Act, as fully and eff [...]ctually, as if the same were particularly and at large re-enacted in the Body of this present Act, and ap­plied to the Rates and Duties hereby imposed; and as fully and effectually, to all Intents and Purposes, as the same could have been at any Time put in Execution, for the like Purposes, with respect to the Rates and Duties granted by the said former Acts.

Provided always,Importer re­fusing to pay the Dutie [...] on Wines, Offi­cer may seize the same. and it is hereby further enacted by the Authority afore­said, That if the Importer o [...] any Wines shall refuse to pay the Duties here­by imposed thereon, it shall and may be lawful for the Collector, or other proper Officer of the Customs where such Wines shall be imported, and he is hereby respectively required to take and secure the same, with the Casks or other P [...]ckage thereof, and to cause the same to be publickly sold, within the Space of Twenty Days at the most after such Refusal made▪ and publickly sell them to the best Bid­der. and at such Time and Place as such Officer shall, by Four or more Days publick No­tice, appoint for that Purpose; which Wine shall be sold to the best Bidder, and the Money arising by the Sale thereof shall be applied, in the first Place, in Payment of the said Duties,and deduct the Duties and Charges. together with the Charges that shall have been occasioned by the said Sale; and the Overplus, if any, shall be paid to such Importer, or any other Person authorized to receive the same.

Provided also, That if the Money offered for the Purchase of such Wine,If they shall not bring suf­ficient to pay th [...] Duty and [...]harges, they are to be sta­ved and spilt. shall not be sufficient to discharge the Duty and Charges aforesaid, then, and in every such Case, the Collector, or other proper Officer, shall cause the Wine to be staved, spilt, or otherwise destroyed, and shall return the Casks or other Package wherein the same was contained to such Importer.

And it is hereby declared and enacted, That every Piece of Callico in­tended to be charged with the Duty herein before-mentioned,Limited [...]ength and B [...]eadth of Callicoes, if of the Breadth of One Yard and a Quarter or under, shall not exceed in Length Ten Yards; and if above that Breadth, shall not exceed Six Yards in Length; and that every Piece of Cambrick and French Lawn shall contain Thirteen Ells each, and shall pay Duty for the same in those Proportions for any greater or lesser Quantity,and of Cam­bricks, and French Lawn [...]. according to the Sum herein before charged upon each Piece of such Goods respectively.

And it is hereby further enacted by the Authority aforesaid, That all the Monies which, from and after the Twenty-ninth Day of September, Monies ari­sing by the se­veral Duties before grant­ed: One thousand seven hundred and sixty four, shall arise by the several Rates and Duties herein before granted; and also by the Duties which, from and after the said Twenty ninth Day of September, One thousand seven hundred and sixty four, shall be raised upon Sugars and Paneles, by virtue of the said Act made in the Sixth Year of the Reign of his said late Majesty King George the Seeo [...]d (except the necessary Charges of raising, collecting,and upon Su­gars, &c. levying, recovering, answering, paying, and accounting for the same) [Page 468] shall be paid into the Receipt of His Majesty's Exchequer,to be paid in­to the Exche­quer; an [...] [...] en­tered separate and apart from all other Monies paid or payable to His Ma­jesty, His Heirs or Successors; and shall be there reserved, to be, from Time to Time,and to be re­served toward defraying the Charges of protecting the British Colo­nies in Ame­rica. disposed of by Parliament, towards defraying the necessary Expences of defending, protecting and securing the British Colonies and Plantations in America.

And it is hereby fu [...]ther enacted by the Authority aforesaid, That from and after the Tenth Day of S [...]ptember, One Thousand seven Hundred and sixty four, upon the Exportation of any Sort of Wine (except French Wines) from this Kingdom to any British Colony or Plantation in America, as Merchandize,Exporter of Wines from this Kingdom to the British Colonies in America. the Exporter shall be paid, in Lieu of all former Draw­backs, a Drawback or Allowance of all the Duties paid upon the Importa­tion of such Wine, except the Sum of Three Pounds Ten Shillings per Ton, Part of the additional Duty of Four Pounds per Ton, granted by an Act made in the last Session of Parliament (intituled, An Act for granting to His M [...]jesty several additional Duties upon Wines imported into this King­dom, to be paid a Drawback of the Duties on Importation; except 3l 10s. per Ton, grant­ed by an Act of the last Ses­sion, and certain Duties upon all Cyder and Perry, and for raising the Sum of Three Millions five Hundred Thousand Pounds, by way of Annui [...]ies and Lotte­ries, to be charged on the said Duties) and also except such Part of the Du­ties paid upon Wines imported by Strangers or Aliens, or in Foreign Ships, as exceeds what would have been payable upon such Wines, if the same had been imported by British Subjects and in British Ships; any Law, Custom,and also the Aliens Duty: or Usage, to the contrary notwithstanding; which Drawba [...]k or Allowance shall be made in such Manner, and under such Rules, Regula­tions, Penalties, and Forfeitures, in all Respects, as any former Drawback or Allowance, payable out of the Duties of Customs upon the Exportation of such Wine, was, could, or might be made, before the passing of this Act.

Provided always, and it is hereby further enacted, That upon the En­try of any such Wine for Exportation to any British Colony or Plantation in America, He first giving Bond and Se­curity and before any Debenture shall be made out for allowing the Drawback thereon, the Exporter shall give Bond, with sufficient Security, to His Majesty, His Heirs and Successors, to be approved of by the Col­lector, or other principal Officer of the Customs at the Port of Exportati­on,for the due Exportation and Landing of the same; in Treble the Amount of the Drawback payable for the Goods, that the sam and every Part thereof, shall (the Dangers of the Seas and Ene­mies excepted) be really and truly exported to, and and landed [...]n some British Colony or Plantation in America, and that the same shall not be exported or carried to any other Place or Country whatsoever, nor relanded in any Part of Great Britain, Ireland, or the Islands of Guernsey, Iersey, Alderney, Sark, conditioned to produce a Certificate thereof from the proper Of­ficer within 18 Months. or Man, or either of them: And such Bonds shall not be delivered up nor discharged, until a Certifica [...]e shall be produced, under [...]he Hands and Seals of the Collector or other principal Officer of the Customs at [...]he Port or Place where such Goods shall be landed, testifying the [...]anding thereof: And the Condition of such Bond shall be, to produce such Certi­ficate, in Eighteen Months from the Date of the Bonds, (the Dangers of the Seas and Enemies excepted.)

No Part of the Old Subsidy to be repaid for any Foreign Goods export­ed as afore­said.And it is hereby further enacted by the Authority aforesaid, That from and after the First Day of May, One Thousand seven Hundred and sixty four, no Part of the Rate or Duty, commonly called The Old Subsidy, shall be repaid or drawn back for any Foreign Goods of the Growth, Pro­duction, or Manufacture of Europe, or the East Indies, which shall be ex­ported from this Kingdom to any British Colony or Plantation in America (Wines,except for Wines, White Callicoe [...], ond Muslins: White Callicoes, and Muslins, only excepted); any Law, Custom, or Usage, to the contrary notwithstanding.

[Page 469]And it is hereby further enacted by the [...] aforesaid,And upon the Exportation of White Cal­licoes or Muslins, nei­ther the Moie­ty of the Old Subsidy, That from and after the Tenth Day of September, One T [...]ousand seven Hundred and sixty four, upon the Exportation of any Sort of Wh [...]te Callicoes or Mus­lins, except as herein after is mentioned, from this Kingdom to any British Colony or Plantation in America, b [...]sides the One Hal [...] of the Rate or Du­ty commonly called The Old Subsidy, which now remains, and is not drawn back for the same, there also shall not be repaid or drawn back the further Sum of Four Pounds Fifteen Shillings for every Hundred Pounds of the true and real Value of such Goods,nor the Third Part of the Net Duties thereon, granted by Act 11 and 12 Will. III. according to the Gross Price at which they were sold at the Sale of the United Company of Merchants trading to the East Indies, being the Th [...]rd Part of the N [...]t Duties granted thereon respective­ly by Two several Acts of Pa [...]liament, the O [...]e made in the Eleventh and Twel [...]th Year of the Reign of King William the Third, intituled, An Act for laying further Duties upon Wrought Silk [...], Muslins, and 3 & 4 Annae shall be repaid; and some other Commodities of the East Indies, and for enlarging the Time for pur [...]hasing certain reversionary Annuities therein mentioned; and the other made in Third and Fourth Year of the Reign of Queen Anne, intituled,but until 1 March, 1765, upon Expor­tacion of such White Calli­coes and Mus­lins as were sold on or be­fore 25 March preceed [...]ng▪ at the India Hou [...]e ▪ the same Drawbacks shall be al­lowed as are now payable. An Act for continuing Duties upon Low Wines, and upon Coffee, Tea, Chocolate, Spices, and Pictures, and upon Hawkers, Pedlars, and Petty Chapmen, and upon Mus­lins; and for granting new Duties upon several of the s [...]id Commodities, and also upon Callicoes, China-war [...], and Drugs; any Law, Custom, or Usage to the contrary notwithstanding.

Provided always, and be it further enacted by the Authority aforesaid, That until the First Day of March, One Thousand seven Hundred and sixty five, upon the Exportation from this Kingdom, to any British Colony or Plantation in America, of such White Callicoes or Muslins only as were sold on or before the Twenty fifth Day of March, One Thousand seven Hundred and sixty four, at the Sale of the United Company of Merchants, trading to the East Indies, such and the same Drawbacks shal [...] be allowed as are now payable upon the Exportation of the said Goods.Where Goods ente [...]ed for Exportation to Parts be­yond the Seas in order to ob­tain a Draw­back not al­lowed by this Act, shall be carried to any British Plan­tation in Ame­rica, such Draw­back sh [...]ll be forfeited, and Double the Amount thereof: with Tr [...]ble the Value of the Goods. Addition to the Oath upon Debentures, for such Goods as shall be en­tered for Ex­portation to other Places beyond the Seas, than to the British American Plantations.

And be further enacted by the Authority afo [...]esaid, That if any Mer­chant or other Person shall, from and after the said First Day of May, One Thousand seven Hundred and sixty four, enter any Goods for Expor­tation to Parts beyond the Seas, other than to the said British Colonies or P [...]antations in America, in order to obtain any Drawback not allowed by this Act, upon the Exportation of such Goods to the said British Colonies or Plantations, and the said Goods shall nevertheless be carried to any Bri­tish Colony or Plantation in America, and landed there contrary to the true Intent and Meaning hereof, that then, and in such Case, the Drawback shall be forfeited, and the Exporter of such Goods, and the Master of the Ship or Vessel on Board which the same were loaden and exported, shall forfeit Double the Amount of the Drawback paid or to be paid for the same, and also Treble the Value of the said Goods.

And it is further enacted by the Authority aforesaid, That from and after the said First Day of May, One Thousand seven Hundred and sixty four, if any Goods, not allowed to draw back any Part of the Old Subsidy, or any other Duty by this Act, shall be entered for Exportation from this Kingdom to any other Place beyond the Seas, except to some British Co­lony or Plantation in America, in every Case where the Exporter is required, by any Law now in Force, to swear that such Goods are not landed or intended to be landed in Great Britain, Ireland, or the Isle of Man, there shall also be added to, and included in the Oath, upon the Deben­ture for such Goods, "any British Colonies or Plantations in America."

And be it further enacted by the Authority aforesaid, That from and after the Twenty-ninth Day of September, One Thousand seven Hundred and sixty-four, no Rum or Spirits of the Produce or Manufacture of any [Page 470] of the Colonies or Plantations in America, Foreign Rum or Spirits im­ported into any of the British Planta­tions in Ame­rica, not in the Possession or under the Dominion of His Masesty, His Heirs or Successors, shall be imported or brought into any of the Colonies or Plantations in America which now are, or hereafter may be, in the possession or under the Dominion of His Ma­jesty, His Heirs or-Successors, upon Forfeiture of all such Rum or Spirits, together with the Ship or Vessel in which the same shall be imported, with the Tackle, Apparel, and Furniture thereof; to be seized by any Officer or Officers of His Majesty's Customs and prosecuted in such Manner and Form as herein after is expressed;liable to be forfeited, to­gether with Vessel, &c. any Law, Custom, or Usage to the contrary notwithstanding.

And it is hereby further enacted and declared by the Authority afore­said,No Sugar [...] may be imported in [...]o Ireland, but such as▪ shall be ship­ed in Great Britain, and carried direct­ly from thence That from and after the Twenty ninth Day of September, One Thousand seven Hundred and sixty four, nothing in the before recited A [...]t made in the Sixth Year of the Reign of his late Majesty King George the Second, or any other Act of Parliament, shall extend, or be construed to extend, to give Liberty to any Person or Persons whatsoever to import into the Kingdom of Ireland, any Sort of Sugars, but such only as shall be [...]ai [...]ly and bona fide loaden and shipped in Great Britain, and carried directly [...]rom thence in Ships navigated according to Law.

And, for the better preventing Frauds in the the Importation of Foreign Sugars and Paneles,Exporter of Rum, Spirits, Paneles, Mo­lass [...] or Sy­rups, from the British Colo­nies in Ame­rica, as of the Growth thereof, Rum and Spirits, Molasses and Syrups, into any of His Majesty's Dominions, under Pretence that the same are the Growth, Pro­duce, or Manufacture of the British Colonies or Plantations, it is further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One Thousand seven Hundred and sixty four, every Person or Persons loading on Board any Ship or Vessel, in any of the Bri­tish Colonies or Plantations in America ▪ any Rum or Spirits, Sugars or Pa­neles, Molasses or Syrups, as of the Growth, Product, or Manufacture, of any British Colony or Plantation, shall, before the clearing out of the said Ship or Vessel,to produce and deliver to the proper Of­ficer before clearing, an Affidavit of the Quality of the Goods, & Denominati­on of the Packages, &c. produce and deliver to the Collector or other principal Officer of the Customs at the Loading Port, an Affidavit signed and Sworn to before some Justice of the Peace in the said British Colonies or Planta­tions, either by the Grower, Maker, or Shipper of such Goods, or his or their known Agent or Factor, expressing, in Words at Length, and not in Figures, the Quality of the Goods so shipped, with the Number and Denomination of the Packages, and describing the Name or Nam [...]s of the Plantation or Plantations, and the Name of the Colony where the same grew or were produced and Manufactured; which Affidavit shall be attested under the Hand of the said Justice of the Peace, to have been swo [...]n to in his Presence;Officer to grant the Ma­ster of the Ves­sel a Certifi­cate thereof; Who is hereby required to do the same without Fee or Reward: And the Collector or other Principal Officer of the Customs to whom such Affidavit shall be delivered, shall thereupon grant to the Master, or other Person having the Charge of the Ship or Vessel, a Certificate under his Hand and Seal of Office (without Fee or Reward) of his having received such Affidavit pursuant to the Directions of this Act; which Certificate shall express the Quality of the Goods shipped on Board such Ship or Ves­sel,and to trans­mit a Copy of such Affidavit to the Secre­tary's Office for the Colo­ny, on Penalty of 5l. with the Number and Denomination of the Packages: And such Col­lector or other Principal Officer of the Customs shall al [...]o (without Fee or Reward) within Thirty Days after the Sailing of the Ship or Vessel, trans­mit an exact Copy of the said Affidavit to the Secretary's Office for the respective Colony or Plantation where the Goods were shipped, on Forfei­ture of Five Pounds.

And it is further enacted, That upon the Arrival of such Ship or Vessel into the Port of her Discharge, either in Great Britain, or any other Port of His Majesty's Dominion [...], where such Goods may be lawfully imported the Master or other Person taking the Charge of the Ship or Vessel, shall, at the [Page] Time he makes his Report of his Cargo,On Arrival of the Vessel at the Port of Discharge▪ the Master is to deliver the Certificate to the proper Officer, and make Oath of the [...]dentity of the Goods, on Penalty of 100l. and Goods found on Board not certified for, &c. are to pay Fo­reign Duties deliver the said Certificate to the Collector or other Principal Officer of the Customs, and make O [...]th before him, that the Goods so reported are the same that are mentioned in the said [...]ertificate, on Forfeiture of One Hundred Pounds; and it any Rum or Spirits, Sugars or Panel [...]s, Molasses or Syrups, shall be imported or found on Board any such Ship or Vessel, for which no such Certificate shall be produced, or which shall not agree therewith, the same shall be deemed and taken to be Foreign Rum and Spirits, Sugar and Paneles, Molasses and Syrups, and shall be liable to the same Duties, Restrictions, Regulati­ons, Penalties, and Forfeitures, in all Respects, as Rum, Spirits, Sugar, Paneles, Molasses, and Syrups, of the Growth, Produce, or Manufacture, of any Foreign Colony or Plantation, would respectively be liable to by Law.

Provided always, That if any Rum or Spirits, Sugar or Paneles, M [...]lass [...]s or Syrups, shall be imported into Great Britain from any British Colony or Planta­tion in America, without being included in such Certificate as is herein before directed, and it shall be made to appear to the Satisfaction of the Commissioners of His Majesty's Customs at London, or Edenburgh, respectively, that the Goods are really and truly the Produce of such British [...]lantation or Colony, and that no Fraud was intended,where any such Goods not included in the Certifi­ca [...]e shall be imported with [...]ut in­tending a Fraud, they may be ad­mitted to En­try, paying the usual Du­ties. it shall and may in such Case be lawful for the said respective Commissioners to permit the said Goods to be entered, upon Payment of the like Duties as such Goods would be liable to if this Law had not been made.

And whereas by an Act of Parliament made in the Twel [...]th Year of the Reign of King Charles the Second, intituled, A [...] Act for encouraging and increasing of Shipping and Navigation, and several subsequent Acts of Parliament which are now in Force, it is among other Things, directed. That for every Ship or Vessel that shall load any Commodities, in th [...]se Acts particularly enumerated, at any British Plantation, being the Growth, Pro­duct, or Manufacture thereof, Bonds shall be given with Due Surety, to the Value of One Thousand Pounds if the Ship be of less Burthen than One Hundred Tons, and of the Sum of Two Thousand Pounds,Clause in Act 12 Car. II. if the Ship be of greater Burthen, that the same Commodities shall be brought by such Ship or Vessel, to some o [...]her British Plantation, or to some Port in Great Britain; notwithstanding which, there is great Reason to apprehend such Goods are frequently carried to Foreign Parts, and landed there: And whereas great Quantities of Foreign Molasses and Sy­rups are clandestinely run on Shore in the British Colonies, to the Preju­dice of the Revenue,Bond and Se­curity to be given pursuant to the recited Act, and the Great Detriment of the Trade of this King­dom, and it's American Plantations: To remedy which Practices for the future, be it further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One Thousand seven Hundred and sixty four, Bond and Security, in the like Penalty,in case of lad­ing any enu­merated Goods that any Foreign Molasses and Syrups, on Board, shall also be given to the Collector or other principal Officer of the Customs at any Port or Place in any of the British American Colonies or Plan [...]ations, with one Surety besides the Master of every Ship or Vessel that shall lade or take on Board there any Goods not particularly enumerated in the said Acts, being the Product or Manufacture of any of the said Colonies or Plantations, with Condition, th [...] in Case any Molasses or Syrups, being the Produce of any of the Plantations not under the Dominion of His Majesty,shall be bro't to some of the Briti [...]h Plan­tations in A­merica, or to Great Britains ▪ of which Re­port is to be made at the Por [...] of Arri­val. His Heirs or Successors, shall be laden on Board such Ship or Vessel, the same shall (the Danger of the Seas and Enemies excepted) be brought, without Fraud or wil [...]ul Dimin [...]tion, by the said Ship or Vessel to some of His Majesty's Colonies or Plantations in America, or to some Port in Great Britain; and that the Master or other Person having the Charge of such Ship or Vessel, shall immediately upon his Arrival at every Port or Place in Great Britain, or in the British American Colonies and Plantations, make a just and true [Page 470] Report of all the Goods lad [...]n on Board such Ship or Vessel under their true and pr [...]per Denominations;Non-enume­rated Goods ladenon Board without Bond given, are for­feited, with the Vessel. and if any s [...]c [...] Non-enumerated Goods shall be lad [...]n on Board any such Ship or Vessel before such Bond shall be given, the Goods so laden together with the Ship or Vessel and her F [...]r [...]iture shall be forfeited, and shall and may be seized by any Officer of the Cus­toms, and prosecuted in the Manner herein after directed.

Master before sailing from the Port of Lading▪ is to take a Certi­ficate of his having given Bond;And it is hereby further enacted by the Authority a [...]oresaid, That every Master or Person having the Charge of any Ship or Vessel, shall, before he departs from any British Colony or Plantation where he receives his Lading▪ take a Certificate under the Hands and Seals of the Collector or other Principal Officer of the Customs there (which Certificate such Officers are hereby required to grant without Fee or Reward) that Bond hath been gi­ven, pursuant to the Directions of this or any other Act of Parliament, as the Case shall require;which, upon compleating his Voyage, he is to deli­ver up at the Port of Dis­charge, on Pe­nalty of 100 l. and the Master or Person having the Charge of such Ship or Vessel, shall keep such Certificate in his Custody till the Voyage is compleated, and shall then deliver the same up to the Collector or other chief Officer of the Customs at the Port or Place where he shall discharge his Lading▪ either in Great Britain or any British American Colony or Planta­tion, on Forfeiture of One Hundred Pounds for each and every Offence.

British Vessels with any Bri­tish American Goods or Foreign Mo­lassesor Syrups discovered near the Bri­tish American Coasts▪ not producing a Certificate as required by Law; or not produ­cing one at the Port of Arri­val, are liable to be forfeited.And it is hereby further enacted, That if any British Ship or Vessel la­den as aforesaid, with any Goods of the Produce or Manufacture of any British Colony or Plantation in America, or having on Board any Molasses or Syrups, the Produce of any Foreign Colony or Plantation, shall be dis­covered by any Officer of His Majesty's Customs within Two Leagues of the Shore of any British Colony or Plantation in America, and the Master or Person taking Charge of such Ship or Vessel shall not produce a Certificate that Bond has been given, pursuant to the Directions of this or any other Act of Parliament, as the Case may require; or if he shall not produce such Certificate to the Collector or other chief Officer of the Cus­toms where he shall arrive, either in Great Britain or any British American Colony or Plantation, such Ship or Vessel, with her Tackle, Apparel, and Furniture, and all the Goods therein laden, shall be forfeited, and shall and may be seized and prosecuted as herein after is directed.

And it is hereby further enacted by the Authority aforesaid, That the said Bond directed to be given by this Act, with respect to such Non enu­merated Goods, shall continue in Force for One Year from and after the Completion of the Voyge;Bond for Non enumerated Goods to be in Force for 1 Year after the Voyage; when, if no Fraud appear, it is to be giv­en up, and in Case no Fraud shall appear within [...]hat Time, it shall be lawful for the Commissioners of His Majesty's Customs, or any Four or more of them, to direct the said Bond to be delivered up.

And it is hereby further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One Thousand seven Hun­dred and sixty four, all Coffee, Pimento, Cocoa Nuts, Whale Fins, Raw Silk, Hides, and Skins, Pot and Pearl Ashes, of the Growth, Production, or Manufacture of any British Colony or Plan [...]ation in America, shall be imported directly from thence into this Kingdom,Coffee, & o­ther enume­rated Goods of the British American Plantations, to be imported un­der like Secu­rities and Pe­nalties, or some other British Colony or Plantation, under the like Securities, Penalties and Forfeitures, as are particularly mentioned in Two Acts of Parliament made in the Twelfth and Twenty fi [...]th Years of the Reign of King Charles the Second, the for­mer intituled, An Act for the encouraging and increasing of Shipping and Na­vigation, and the latter intituled, An Act for the Encouragement of the Green­land and Eastland Trades, and for the better securing the Plantation Trade, or either of them, with respect to the Goods in those Acts particularly enu­merated;as those in Acts 12 & 25, Car. II. any Law, Custom, or Usage, to the contrary notwithstanding.

And it is hereby further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One Thousand seven Hun­dred and six [...]y four, no Iron, nor any Sort of Wood, commonly called Lum­ber, [Page 471] as specified in an Act passed in the Ei [...]hth Year of the Reign of King George the First, intituled,Bon [...] & [...]ecu­r [...]y to be giv­en before la­ding an [...] Iron or Lumber of the British A­merican Plan­tations▪ condition'd to land the same if for Europe, in Great Bri­tain ▪ and to produce a Certificate wi [...]hin [...]8 Months; and if [...] of the B [...]tish A­merican P [...]an­tations▪ [...]ithin 6 Months; and if for any other Pl [...]ce in America, Afri­ca, or [...]sia, within 12 Months An Act for giving f [...]rther Encouragement for the Im­portation of Naval Stores, and for other Purposes therein mentioned, of the Growth, Production, or Manufacture, of any British Colony or Plantation in America, shall be there loaden on Board any Ship or Vessel to be carried from thence, until sufficient Bond shall be given, with One Surety besides the Master of the Vessel, to the Collector or other principal Officer of the Customs at the Loading Port, in a Penalty of Double the Value of the Goods, with Con­dition, that the said Goods shall not be landed in any Part of Europe except Great Britain; which Bonds shall be discharged in the Manner herea [...]ter mentioned; that is to say, For such of the said Goods as shall be entered for, or landed in Great Britain, the Condition of the Bonds shall be, to bring a Certificate in discharge thereof within Eighteen Months from the Date of the Bond; and within Six Months for such of the said Goods as shall be entered for, or landed in any of the British Colonies or Plantations in America; which respective Certificates shall be under the Hands and Seals o [...] the Collector or other Principal Officer of the Customs resident at the Port or Place where such Goods shall be landed, testifying the Landing thereof; and for such of the said Goods as shall be entered for, or landed at any other Place in America, Africa, or Asia, to bring the like Certificate within Twelve Months, under the Common Seal of the Chief Magistrate, or under the Hands and Seals of Two known British Merchants residing there; or such Bond or Bonds shall be discharged, in either of the said Cases, by Proof upon Oath made by credible Persons,Where the Goods perish, or are taken, the Bond is discharged. that the said Goods were taken by Enemies, or perished in the Seas.

And for the better preventing Frauds in the Importation or Exportation of Goods that are liable to the Payment of Duties, or are prohibited, in the British Colonies or Plantations in America, it is further enacted by the Authority aforesaid, that from and after the Twenty ninth Day of Septem­ber, One Thousand seven Hundred and sixty four, no Goods, Wares,No Goods to be shipped in one British Co­lony to be car­ried to ano­ther without a Sufferance; or Merchandizes, of any Kind whatsoever, shall be shipped or laden on Board any Ship or Vessel in any of the British Colonies or Planta [...]ions in America, to be carried from thence to any other British Colony o [...] Plantation, with­out a Sufferance or Warrant first had and obtained from the Collector or other proper Officer of the Customs at the Port or P [...]ace where such Goods shall be intended to be put on Board; and the Master of every such Ship or Vessel shall,and taking out a proper Cocket; before the same be removed or carried out from the Port or Place where he takes in his Lading, take out a Cocker or Cockets ex­pressing the Quantity and Quality of the Goods, and Marks of the Pack­age, so laden, with the Merchants Names by whom shipped and to whom consigned; and if they are Goods that are liable to the Payment of any Duty, either upon the Importation into, or upon the Exportation f [...]om the said Colonies or Plantations, the said Cocket or Cockets shall likewise distinctly specify that the Duties have been paid for the same, referring to the Times or Dates of Entry and Payment of such Duties,which is to be produced at the Port of Discharge; and by whom they were paid; which Cocket or Cockets shall be produced by the Mas­ter of such Ship or Vessel, to the Collector or other Principal Officer of the Customs at the Port or Place where such Ship or Vessel shall arrive in any of the British Colonies or Plantations in America, before any Part of the Goods are unladen or put on Shore:on Forfeiture of the Goods. And if any Goods or Merchan­dizes shall be shipped as aforesaid without such Sufferance, or the Vessel shall depart and proceed on her Voyage without such Cocket or Cockets, or the Goods shall be landed or put on Shore before such Cocket or Coc­kets are produced at the Port or Place of Discharge,Goods also to be forfeited if they no no [...] a­gree with the Cocket. or if the Goods do not agree in all Respects therewith, the Goods, in any or either of those Cases, shall be forfeited and lost; and any Officer of His Majesty's Cus­toms [Page 472] is hereby impowered to stop any such Ship o [...] V [...]ssel,Vessels disco­vered near the Co [...]st may be stopt; and the Goods, for which no Cocket is produced, may be seiz­ed. bound as afore­said, which shall be discovered within Two Leagues of the Shore of any of the said British Colonies or Plantations in America, and to seize and t [...]ke from thence all the Goods which shall be found on Board such Ship or Vessel for which no such Cocket or Cockets shall be produced to him.

And whereas British Vessels arriving from Foreign Parts at several of the Out Ports of this Kingdom, fully or in Part laden Abroad with Goods that are pretended to be destined to some Foreign Plantation, do frequent­ly take on Board some sm [...]ll Parcels of Goods in this Kingdom which are entered outwards for some British Colony or Plantation, and a Cocket and Clearance thereupon granted for such Goods, under Cover of which the whole Cargoes of such Vessels are clandestinely landed in the British American Do­minions, contrary to several Acts of Parliame [...]t now in Force, to the great Prejudice of the Trade and Revenue of this Kingdom; for Remedy where­of,No Vessel to be clear [...]d out for any of the British Colo­nies in Ame­rica, unless the whole Cargo be shipped in this Kingdom; be it fur [...]her enacted by the Authority aforesaid, That from and after the First Day o [...] May, One Thousand seven Hundred and sixty four, no Ship or Vessel shall, upon any Pretence whatso [...]ver, be cleared outwards from any Port of this Kingdom, [...]or any Land, Island, Plantation, Colo­ny, Territory, or Place, to His Majesty belonging, or which shall hereafter belong unto or be in the Possession or under the Dominion of His Majesty, His Heirs, or Successors, in America, unless the whole and entire Cargo of such Ship or Vessel shall be bona fide, and without Fraud, laden and shipped in this Kingdom; and any Officer of His Majesty's Customs is hereby im­powered to stop any British Ship or Vessel arriving from any Part of Europe, and wh [...]r [...]ny European Ves­sel is discover­ [...]d n [...]r such Coasts, the Goods for which no such Cocket is [...]roduced, [...]ay be seiz [...] ­ [...]d; which shall be discovered within Two Leagues of the Shore of any of the said British Colonies or Plantations in America, and to seize and take from th [...]nce, as forfeited, any Goods (except as herein after mentioned) for which the Master or other Person taking the Charge of suc [...] Ship or Vessel shall not produce a Cocket or Clearance from the Collector or proper Officer of His Majesty's Customs▪ certifying that the said Goods were laden on Board of the said Ship or Vessel in some Port of Great Britain.

Provided always, That this Act shall not extend, nor be construed to extend,Salt, to forfeit, for want of such Cocket or Clearance, any Salt laden in Europe for the Fisheries in New-England, Newfoundland, Pensylvania, New-York, Mad [...]ira Wines, &c. and Nova Scotia, or any other Place to which Salt is or shall be al­lowed by Law to be [...]arried; Wines laden in the Madearas, of the Growth thereof;H [...]rses, Provi­sions, or Li­nens, from Ire­land, except­ed▪ and Wines of the Growth of Western Islands, or Azore [...], and [...]den there; nor any Horses, Victuals, or Linen Cloth, o [...] and from Ireland, which may be laden on Board such Ships or Vessels.

And it is hereby further enacted, That if any Person or Persons shall counterfeit,Penalty on counterfeit­ing, &c any Affidavit or Certificate▪ 500 l. &c. rase, alter, or falsi [...]y, any Affidavit, Certificate, Sufferance, Cocket, or Clearance, required or directed by this Act, or shall knowingly or willingly make use of any Affidavit, Certificate, Sufferance, Cocket, or Clearance, so counterfeited, rased, altered, or [...]a [...]sified, such Per­son or Persons shall, for every such Offence, forfeit the Sum of Five hun­dred Pounds; and such Affidavit, Certificate, Sufferance, Cocket, o [...] Clearance, shall be invalid and of no Effect.

And whereas by an Act of Parliament, made in the ninth Year of the Reign of his late Majesty King George the Second,Claus [...] in Act 9 G [...]. II. in [...]ituled, An Act for indemnifying Persons who have been guilty of Offences against [...]e Laws made for securing the Revenue of C [...]stoms and Excise; and for enforcing those Laws for the future, and by other Acts of Parliament [...] made, which are now in Force, in order to prevent the clandestine Landing of Goods in this Kingdom from Vessels which hover upon the Coasts thereof, several Goods and Vessels, in those Laws particularly mentioned and described, are declared to be forfeited, i [...] such Vessels are found at Anchor, or hover [...]ng [Page 473] within Two Lea [...]ues of the Shore of this Kingdom, without be­ing compelled thereto by Necessity or Distress of Weather; which Laws have been found very beneficial to the public Revenue: And where­as, if some Provision of that Sort was extended to His Majesty's American Dominions, it may be a Means of preventing an illicit Trade therewith, and tend to enforce an Act made in the Twelfth Year of the Reign of King Charles the Second, intituled,12 C [...]r. II. and An Act for the encouraging and in­creasing of Shipping and Navigation, and another Act made in the Seventh and Eighth Year of the Reign of King William the Third,7 & 8 Will. III. inti­tuled, An Act for preventing Frauds, and regulating Abuses in the Plan­tation Trade, so far as those Laws do prohibit any Goods or Commodities to be imported into or exported out of any British Colony or Plantation in America, in any Foreign Ship or Vessel; to which End therefore, be it enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One thousand seven hundred and sixty four,Foreign Ves­sels found at Anchor, or hovering on the Coasts of any of the Bri­tish American Dominions, and no [...] de­parting unless distressed, within 48 Hours after Notice, are liable to be forfeited, together with [...] [...]oods. if any foreign Ship or Vessel whatsoever shall be found at Anchor, or hover­ing within Two Leagues of the Shore of any Land, Island, Plantation, Colony, Territory, or Place, which shall or may be in the Possession or under the Dominion of His Majesty, His Heirs or Successors, in Ameri­ca, and shall not depart from the Coast, and proceed upon her Voyage to some Foreign Port or Place, within Forty eight Hours after the Master or other Person taking the Charge of such Ship or Vessel shall be required so to do by any Officer of His Majesty's Customs, unless in Case of una­voidable Necessity and Distress▪ of Weather, such Ship or Vessel, with all the Goods therein laden, shall be forfeited and lost, whether Bulk shall have been broken or not; and shall and may be seized and prosecuted by any Officer of His Majesty's Customs, in such Manner and Form as here­in after i [...] [...]pressed.

Provided always, That nothing herein contained shall extend, or be construed to extend, to any Ship or Vessel belonging [...]o the Subjects of the French King, which shall be found fishing,Except French Fishing Ves­sels off New­foundla [...]d. British Vessels found stand­ing into, or coming out from the Isles of St. Pierre and Miquelon, or hovering, &c. on the Coasts▪ or with Goods on Board from thence, &c. are forfeited, [...]ogether with the Goods; and the Ma­ster, &c for­feits also Tre­ble Value. and not carrying on any illicit Trade, on that Part of the Island of Newfoundland, which stretches from the Place called Cape Bonavista to the Northern Point of the said Island, and from thence running down to the Western Side, reaches as far as the Place called Point Riche.

And, in order to prevent any illicit Trade or Commerce between his Majesty's Subjects in America, and the Subjects of the Crown of France in the Islands of Saint Pierre and Miquelo [...], it is hereby further enacted by the Authority aforesaid, That from and after the Twenty-ninth Day of September, One thousand seven hundred and sixty four, if any British Ship or Vessel shall be found standing into, or coming out from, either of those Islands, or hovering or at Anchor within Two Leagues of the Coasts thereof, or shall be discovered to have taken any Goods or Mer­chandizes on Board at either of them, or to have been there for that Pur­pose; such Ship or Vessel, and all the Goods so taken on Boa [...]d there, shall be forfeited and lost, and shall and may be seized and prosecuted by any Officer of His Majesty's Customs; and the Master or other Person having the Charge of such Ship or Vessel, and every Person concerned in taking any such Goods on Board, shall forfeit Treble the Value thereof.

And, to prevent the conc [...]g any Goods in false Packages, or pri­vate Places, on Board any Ship [...]r Vessel arriving at any of the British Colonies or Pla [...]tations in Americ [...] with I [...]ent to thei [...] [...]ing clandestine­ly landed there, be it further enacted by the Authority aforesaid That from and after the Twenty ninth Day of September, One thousand seven [Page 474] hundred and sixty four,Concealed Goods found on Board, af­ter Report made by the Master, and not com­prised in his Report, are forfeited; and the Ma­ster, being privy to the Fraud forfeits Treble the Value. If customed Goods be ei­ther laden on Board, or landed, before the Duties are paid, or prohibited Goods be im­ported into, or exported out of▪ any of the British Co­lonies in Ame­rica, the Persons concerned therein for­feit T [...]ble the Value; together with the Bo [...]ts, Carriages, and Cattle em­ployed. Officer receiv­ing any Bribe, &c. conniving at a false Entry; making 2 col­lusive Seizure; or guilty of other Fr [...]ud in his Office; forfeits 500 l. and is disa­bled: And Persons giving, or promising, any Bribe, &c. to such Officer, in order to be­tray his Trust, all Goods which shall be found concealed in any Place whatsoever on Board any such Ship or Vessel, at any Time after the Master thereof shall have made his Report to the Collector or other proper Officer of the Customs, and which shall not be comprized or men­tioned in the said Report, shall be forfeited and lost, and shall and may be seized and prosecuted by any Officer of the Customs; and the Master or other Person having the Charge or Command of such Ship or Vessel (in case it can be made appear, that he was any wise consenting or privy to such Fraud or Concealment), shall forfeit Treble the Value of the Goods so found.

And it is hereby further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September, One thousand seven hun­dred and sixty four, if any Goods or Merchandizes whatsoever, liable to the Payment of Duties in any British Colony or Plantation in America by this or any other Act of Parliament, shall be loaden on Board any Ship or Vessel outward bound, or shall be unshipped or landed from any Ship or Vessel inward bound, before the respective Duties due thereon are paid, agreeable to Law; or if any prohibited Goods whatsoever shall be impor­ted into, or exported out of▪ any of the said Colonies or Plantations, con­trary to the true Intent and Meaning of this or any other Act of Parlia­ment; every Person who shall be assisting, or otherwise concerned, either in the loading outwards, or in the unshipping or landing inwards, such Goods, or to whose Hands the same shall knowingly come after the loa­ding or unshipping thereof, shall, for each and every Offence, forfeit Treble the Value of such Goods, to be estimated and computed according to the best Price that each respective Commodity bears at the Place where such Offence was committed; and all the Boats, Horses, Cattle, and other Carriages whatsoever, made use of in the loading, landing, removing, carriage, or conveyance, of any [...] the aforesaid Goods, shall also be forfeited, and lost, and shall and may be seized and prosecuted by any Officer of his Majesty's Customs, as herein after mentioned.

And it is hereby further enacted by the Authority aforesaid, That from and after the Twenty ninth Day of September One thousand seven hundred and sixty four, if any Officer of His Majesty's Customs shall, directly or indirectly, take or receive any Bribe, Recompence, or Reward, in any Kind whatsoever; or connive at any false Entry, or make any collusive Seizure or Agreement; or do any other Act or Deed whatsoever by which His Majesty, His Heirs or Successors, shall or may be defrauded in His or Their Duties, or whereby any Goods prohibited shall be suffered to pass either inwards or outwards, or whereby the Forfeitures and Penalties inflicted by this or any other Act of Parliament relating to His Majesty's Customs in America may be evaded; every such Officer therein offending shall, for each and every Offence, forfeit the Sum of Five hundred Pounds, and be rendered incapable of serving His Majesty in any Office or Em­ployment Civil or Military: And if any Person or Persons whatsoever shall give, offer, or promise to give, any Bribe, Recompence or Reward, to any Officer of the Customs, to do, conceal, or connive at, any Act, whereby any of the Provisions made by this or any other Act of Parlia­ment relating to His Majesty's Customs in America may be evaded or broken, every such Person or Persons shall, for each and every such Of­fence (whether the same Offer, Proposal, or Promise, be accepted or per­formed,forfeit 50 l. or not) forfeit the Sum of Fifty Pounds.

And whereas by an Act of Parliament made in the Seventh and Eighth Year of the Reign of King William the Third,Clause in Act 7 & 8 Will. III. intituled, An Act for pre­venting [Page 475] Frauds, and regulating Abuses, in the Plantation Trade, all Go­vernors or Commanders in Chief of any of His Majesty's Colonies or Plan­tations, are required to take a solemn Oath, to do their utmost that all the Clauses, Matters, and Things, contained in that Act, and several other Acts of Parliament therein referred to, relating to the said Colonies and Plantations, be punctually and bona fide observed, according to the true Intent and Meaning thereof: And whereas divers other good Laws have been since made, for the better regulating and securing the Plantation Trade: Be it further enacted by the Authority aforesaid, that all the pre­sent Governors or Commanders in Chief of any British Colony or Plan­tation shall,Governors, or Commanders in Chief of the British Colo­nies, are to take an Oath for the due Execution of their Duty in this and all other Acts re­lating to the said Colonies, &c. under the Pe­nalties in the recited Act of 7 & 8 Will. III. before the Twenty ninth Day of September, One thousand seven hundred and sixty four, and all who hereafter shall be made Go­vernors or Commanders in Chief of the said Colonies or Plantations, or any of them, before their Entrance into their Government, shall take a solemn Oath, to do their utmost that all the Clauses, Matters, and Things, contained in any Act of Parliament heretofore made, and now in Force, relating to the said Colonies and Plantations, and that all and every the Clauses contained in this present Act, be punctually and bona fide obser­ved, according to the true Intent and Meaning thereof, so far as appertains unto the said Governors or Commanders in Chief respectively, under the like Penalties, Forfeitures, and Disabilities, either for neglecting to take the said Oath, or for wittingly neglecting to do their Duty accordingly, as are mentioned and expressed in the said recited Act made in the Seventh and Eighth Year of the Reign of King William the Third; and the said Oath, hereby required to be taken, shall be administred by such Person or Persons as hath or have been, or shall be, appointed to administer the Oath required to be taken by the said Act made in the Seventh and Eighth Year of the Reign of King William the Third.

And be it further enacted by the Au [...]ho [...]i [...]y aforesaid,Penalties and Forfeitures in­curred in Great Britain where to be recover­ed; and how to be divided and applied. Th [...] all Penalties and Forfeitures herein before mentioned, which shall be incurred in Great Britain, shall and may be prosecuted, sued for, and recovered, in any of His Majesty's Courts of Record at Westmi [...]ster, or in the Court of Exchequer in Scotland, respectively; and (all necessary Charges for the Recovery thereof being first deducted) shall be divided and applied, One Moiety to and for the Use of His Majesty, His Heirs and Succes­sors, and the other Moiety to the Seizor or Prosecutor.

And it is h [...]reby further enacted and declared,The Money granted by this Act▪ and Act 25 Car II. as Rates or Duties; That from and after the Twenty nin [...]h Day of September, One thousand seven hundred and sixty four, all Sums of Money granted and imposed by this Act, and by an act made in the Twenty fifth Year of the Reign of King Charles the Second, intituled, An Act for the Encouragement of the GREENLAND and EASTLAND Trades, and for the better securing the Plantation Trade, as Rates or Duties;and the Penal­ties and For­feitures relat­ing to the Cu­stoms, in Ame­rica are to be deemed Ster­ling Money of Great Britain at the Rate of 5 [...]. 6d. per Ounce, in Silver. and also all Sums of Money imposed as Penalties or Forfeitures, by this or any other Act of Parliament relating to the Cus­toms, which shall be paid, incurred, or recovered, in any of the British Colonies or Plantations in America; shall be deemed, and are hereby declared to be Sterling Money of Great Britain, and shall be collected, recovered, and paid, to the Amount of the Value which such Nominal Sums bear in Great Britain; and that such Monies shall and may be received and taken according to the Proportion and Value of Five Shil­ling [...] and Six Pence the Ounce in Silver; and that all the Forfeitures and Penalties inflicted by this or any other Act or Acts of Parliament re­relating to the Trade and Revnues of the said British Colonies or Plan­tations in America, which shall be incurred there, shall and may be pro­secuted, [Page 476] sued for,Penalties and Forfeitures in America, may be recovered in the Courts of Record there, or Court of Vice Admi­ralty; and the Net Produce is to be paid, and recovered, in any Court of Record, or in any Court of Admiralty, in the said Colonies or Plantations where such Of­fence shall be committed, or in any Court of Vice Admiralty which may or shall be appointed over all America (which Court of Admiralty or Vice Admiralty are hereby respectively authorized and required to pro­ceed, hear, and determine the same) at the Election of the Informer or Prosecutor.

And it is hereby further enacted, That all Penalties and Forfeitures so re­covered there, under this or any former Act of Parliament, shall be divided, paid, and applied, as follows; that is to say, After deducting the Char­ges of Prosecution from the Gross Produce thereof, One third Part of the Net Produce shall be paid into the Hands of the Collector of His Majesty's Customs at the Port or Place where such Penalties or Forfeitures shall be recovered,One Third to the King, One Third to the Governor, and One Third to the Prosecutor. But Seizures made at Sea by the King's Ships are to go, One Moiety to the King, and the other to the Prose­cutor; subject never­theless to such Distribution, as His M [...]jesty by Order of Council, or Proclamation, shall make. Where the Seizure shall not answer the Expence of Condemnati­on and Sale, or a Verdict be given for the Claimant, the Charges, with Appro­bation of the Commission­ers, may be defrayed out of the Customs in America. for the Use of His Majesty His Heirs and Successors; One Third Part to the Governor or Commander in Chief of the said Colony or Plantation; and the other Third Part to the Person who shall seize, inform, and sue for the same; excepting such Seizures as shall be made at Sea by the Commanders or Officers of His Majesty's Ships or Vessels of War duly authorized to make Seizures; One Moiety of which Seizures, and of the Penalties and Forfeitures recovered thereon, first deducting the Charges of Prosecution from the gross Produce thereof, shall be paid as aforesaid to the Collector of His Majesty's Customs, to and for the Use of His Majesty, His Heirs and Successors, and the other Moiety to him or them who shall seize, inform, and sue for the same; any Law, Custom, or Usage, to the contrary notwithstanding; subject nevertheless to such Distribution of the Produce of the Seizures so made at Sea, as well with regard to the Moiety herein before granted to His Majesty, His Heirs and Successors, as with regard to the other Moiety given to the [...] or Prosecutor, as His Majesty, His Heirs and Successors, shall think fit to order and direct by any Order or Or­ders of Council, or by any Proclamation or Proclamations, to be made for that Purpose.

Provided always, and it is hereby further enacted by the Authority aforesaid, That if the Produce of any Seizure made in America, shall not be sufficient to answer the Expences of Condemnation and Sale; or if, upon the Trial of any Seizure of any Ship or Goods, a Verdict or Sentence shall be given for the Claimant, in either of those Cases, the Charges at­tending the seizing and prosecuting such Ship or Goods shall and may, with the Consent and Approbation of any Four of the Commissioners of His Majesty's Customs, be paid out of any Branch of the Revenue of Customs arising in any of the British Colonies or Plantations in America; any thing in this or any other Act of Parliament to the contrary notwith­standing.

And it is hereby further enacted by the Authority aforesaid, That from and after the said Twenty ninth Day of September, One thousand seven hundred and sixty four,No Claim to be admitted, till Security to answer Costs be given, to the Amount of 60 l. and in Default, Ship and Goods to be condemned. no Person shall be admitted to enter a Claim to any Ship or Goods seized in pursuance of this or any other Act of Parliament, and prosecuted in any of the British Colonies or Plantati­ons in America, until sufficient Security be first given, by Persons of known Ability, in the Court where such Seizure is prosecuted, in the Penalty of Sixty Pounds, to answer the Costs and Charges of Prosecuti­on; and, in Default of giving such Security, such Ship or Goods shall be adjudged to be forfeited, and shall be condemned.

[Page 477]And it is hereby further enacted by the Authority aforesaid,Where Ship or Goods are seized for [...]ny C [...]use o [...] For­feiture, the Owner is to prove the Mat­ter in Dispute. That from and after the Twenty ninth Day of September, One thousand seven hun­dred and sixty four, if any Ship or Goods shall be seized for any Cause of Forfeiture, and any Dispute shall arise whether the Customs and Duties for such Goods have been paid, or the same have been lawfully imported or exported, or concerning the Growth, Product, or Manufacture, of such Goods, or the Place from whence such Goods were brought, then, and in such Cases, the Proof thereof shall lie upon the Owner or Claim­er of such Ship or Goods, and not upon the Officer who shall seize or stop the same; any Law, Custom, or Usage, to the contrary notwithstand­ing.

And be it further enacted by the Authority aforesaid,In Trials upon Information, in America, where a pro­bable C [...]use of Seizu [...] ap­pears, the Judge sh [...]ll certify the s [...]me on the Record; and the De­fendant sh [...]ll h [...]ve no Costs, nor Action; and in [...]uits, where no In­formation shall be commenced and brought to Trial, and the C [...]urt shall certify there was a probable Cause of Seizure, the Plaintiff shall have but 2d. Damages, and no Costs; and the De­fendant be fined not more than 1s. That from and after the Twenty ninth Day of September, One thousand seven hundred and sixty four, in case any Information shall be commenced and brought to Trial in America, on account of any Seizure of any Ship or Goods as forfeited by this or any other Act of Parliament relating to His Majesty's Customs, wherein a Verdict or Sentence shall be given for the Claimer thereof; and it shall appear to the Judge or Court before whom the same shall be [...]ried, that there was a probable Cause of Seizure, the Judge or Court before whom the same shall be tried shall certify on the Record or other Proceedings, that there was a probable Cause for the Prosecutors seizing the said Ship or Goods; and, in such Case, the Defendant shall not be intitled to any Costs of Suit whatsoever; nor shall the Persons who sei­zed the said Ship or Goods, be liable to any Action, or other Suit or Pro­secution, on account of such Seizure: And in case any Action, or other Suit or Prosecution, shall be commenced and brought to Trial against any Person or Persons whatsoever, on account of the seizing any such Ship or Goods, where no Information shall be commenced or brought to Trial to condemn the same, and a Verdict or Sentence shall be given upon such Action or Prosecution against the Defendant or Defendants; if the Court or Judge before whom such Action or Prosecution, shall certify in like Manner as aforesaid that there was a probable Cause for such Seizure, then the Plaintiff, besides his Ship or Goods so seized, or the Value there­of, shall not be intitled to above Two Pence Damages, nor to any Costs of Suit; nor shall the Defendant in such Prosecution be fined above One Shilling.

And be it further enacted by the Authority aforesaid, That if any Ac­tion or Suit shall be commenced, either in Great Britain or America, against any Person or Persons for any thing done in pursuance of this or any other Act of Parliament relating to His Majesty's Customs, the Defend­ant or Defendants in such Action or Suit may plead the General Issue, and give the said Acts, and the Special Matter, in Evidence at any Trial to be had thereupon, and that the same was done in pursuance and by the Authority of such Act; and if it shall appear so to have been done,General Issue the Jury shall find for the Defendant or Defendants; and if the Plaintiff shall be nonsuited, or discontinue his Action after the Defendant or Defendants shall have appeared, or if Judgment shall be given upon any Verdict or Demurrer against the Plaintiff, the Defendant or Defendants shall recover Treble Costs, and have the like Remedy for the same as Defendants have in other Cases by Law.Treble Costs.

WHEREAS the several Duties herein after mentioned, imposed by certain Acts of Parliament to be raised in the British Colo­nies and Plantations in America, Preamble. have been attended with great Inconveniencies to the Trade of his Majesty's Dominions; and it is therefore necessary that the same should be discontinued, and that other Duties should be granted in lieu thereof: We your Majesty's most dutiful and loyal Subjects, the Commons of Great-Britain in Parliament assembled, do therefore most humbly beseech your Majesty, that it may be enacted; and be it enacted by the King's most excellent Majesty, by and with the Advice and Consent of the Lords spiritual and temporal, and Commons, in this present Parliament assembled, and by the Autho­rity of the same.Repeal of cer­tain Duties in America, up­on Foreign Melasses or Syrups; That all the Duties imposed by any Act or Acts of Parliament upon Melasses or Syrups of the Growth, Product, or Manu­facture of any foreign American Colony or Plantation, imported into any British Colony or Plantation in America; and also the Duties imposed by an Act made in the Twenty-fifth Year of the Reign of King Charles the Second (for the Encouragement of the Greenland and Eastland Trades, and for the better securing the Plantation Trade) upon Sugar, of the Growth,British Sugar▪ Pro­duction, and Manufacture, of the British Plantations in America, which should be laden there; and also the Duties imposed by an Act made in the fourth Year of the Reign of his present Majesty, for granting certain Duties in the British Colonies and Plantations in America, and upon Bri­tish Coffee & Pimento; and for other Purposes in the said Act mentioned, upon Coffee and Pimento, of the [Page 508] Growth and Produce of any British Colony or Plantation in America, which should be shipped to be carried out from thence, except to Great Britain, shall, from and after the first Day of November, One thousand seven hundred and si [...]ty six, cease, determine, and be no longer paid.

and upon cer­tain East-In­dia Goods, Cambricks and French Lawns, ex­ported from Great-Bri­tain;And be it further enacted by the Authority aforesaid, that the several Duties imposed by the last mentioned Act upon wrought Silks, Bengalls, and Stuffs mixed with Silk or Herb [...], of the Manufacture of Persia▪ China or East India, and upon Callicoes painted, dyed, printed or stain­ed there, and upon foreign Linen Cloth, called Cambrick, and upon French Lawns, imported into any British Colony or Plantation in America, from Great Britain, shall, from and after the first Day of October, One thousand seven hundred and sixty six, cease, determine, and be no longer paid.

and upon Coals; and certain East India Goods, &c.And be it further enacted by the Authority aforesaid, that the Duties imposed by an Act made in th [...] last Session of Parliament for granting to his Majesty certain Duties upon Coals; and of several East India Goods, and for other Purposes in the said Act mentioned, upon all wrought Silks, Bengalls, and Stuffs mixed with Silk or herba, of the Manufacture of Persia, China, or East India, and upon Callicoes printed, dyed, painted or stained there, which shall be shipped for Exportation from Great Britain to any Part beyond the Seas, except to Africa, or the British Dominions in America, shall, from and after the first Day of August,Duties to cease on 1st of August, 1766 One thousand seven hundred and sixty six, cease, determine, and be no longer paid; and from thenceforth so much of the last recited Act as direct [...], that upon the Entry of any East-India Goods herein be­fore mentioned for Exportation to the British Dominions in America, the Bond for the due Exportation of such Goods shall be with further Con­dition,Condition of the Bond to be given on Exportation of East India Goods to the British American Domini­ [...]. that the same shall be there landed accordingly, and not in any other Port or Place beyond the Seas; and to produce a Certificate with­in Eighteen Months under the Hands and Seals of the Collector, or other Principal Officer of the Customs residing at the Port or Place in the British Dominions in America, for such of the said Goods as shall be landed there, testifying the Landing thereof, shall be, and the same is hereby declared to be repealed.

And be it further enacted by the Authority aforesaid, that from and after the said first Day of November, One thousand seven hundred and sixty six,And from and after 1st Nov 1766, the fol­lowing Duties are to take Place i [...] lieu of those re­pealed; viz. on Melasses and Syrups, there shall be raised, levied, collected, and paid, unto his Majesty, his Heirs and Successors, the several and respective Rates and Duties herein after mentioned: that is to say,

For every Gallon (Wine Measure) of Melasses and Syrups, which shall be imported or brought (except as is herein after mentioned) into any Colony or Plantation, in America, which now is, or hereafter may be, under the Dominion of his Majesty, his Heirs, and Successors, One Penny.

For every Hundred Weight Avoirdupois of Coffee, of the Growth and Produce of any British Colony or Plantation in America, which shall be imported or brought from thence into any other British Colony or Plantation in America, Coffee, Seven Shillings.

And for every Pound Weight Avoirdupoise of such British Pimento, which shall,and Pimento. in like manner, be imported or brought into any such British Colony or Plantation, One Halfpenny; except only such British Coffee and Pimento as shall be warehoused under the Regulations and Restric­tions herein after mentioned;Exception. and after those Rates for any greater or less Quantity, of such Goods respectively.

[Page 509]Provided always, and it is hereby further enacted by the Authority aforesaid,Certified Me­lasses and Sy­rups from Dominica not chargeable. That the Duty herein before granted upon Melasses or Syrups shall not be charged or payable upon any Melasses or Syrups imported into any British Colony or Plantation on the Continent of America from the Isla [...]d of Dominica, for which a Certificate shall be produced up­on the Importation thereof, to the Collector or other Principal Officer of the Customs at the Port of Importation, under the Hand and Seal of Office of the Collector, or other Principal Officer of the Customs at the Port of Exportation in Dominica, certifying that the said Duty hath been there paid for such Melasses or Syrups▪ any thing herein before contain­ed to the contrary notwithstanding.

And be it further enacted by the Authority aforesaid,From and af­ter 1st August, 1766, a [...] ad­ditional Sub­sidy to be paid for Silk East-India Goods; and upon Cal­licoes publick­ly sold in Great Britain before 1 Iune, 1766; those exported to Africa ex­cepted; viz. 5l. per Cent. ad Valoreus, upon the Oath of the Owner, if paid by 1st Sept. 1766; that from and after the First Day of August, One thousand seven hundred and sixty six, there shall be also raised, levied, collected, and paid, unto his Majesty, his Heirs, and Successors, for and upon all wrought Silks, Bengalls, and Stuffs mixed with Silk or Herba of the Manufacture of Persia, China or East-India; and upon all Callicoes printed, dyed, painted, or stained there, which shall have been publickly sold in Great-Britain on or before the first Day of Iune, One thousand seven hundred and sixty six; except for such of the aforesaid Goods as shall be exported to Africa, as herein after mentioned; a further and additional Subsidy of twelve Pence for e­very Twenty Shillings of the true and real Value of such Goods, to be ascertained by the Oath or Affirmation of the Owner or Proprietor thereof, before the Collector of his Majesty's Customs for the Port where such Goods shall be warehoused; provided the said Subsidy shall be paid down to such Collector in ready Money, without any Deduction or Allowance whatso­ever, on or before the first Day of September, One thousand seven hun­dred and sixty six; but if the Owner or Proprietor of such Goods shall not chuse to pay down the said Subsidy for such Goods before that Time, then the same shall be paid down in ready Money to the Collector of the Customs for the Port where such Goods shall be secured,if otherwise, according to the gross Price thereof at the publick Sales. according to the gross Price or Value of such Goods at which the same were sold at the public legal Sales thereof in this Kingdom, without any Deduction or Allowance whatsoever, before such Goods shall be taken out of any Ware­house wherein the same shall be secured in this Kingdom.

Provided always, and it is hereby enacted and declared,Duty not to extend to Goods sold be­fore 1 Iune, 1766, and which shall be exported to Africa. That this Act shall not extend to charge such of the before mentioned Goods with this Duty, which have been sold as aforesaid before the said first Day of Iune One thousand seven hundred and sixty six, as shall be hereafter exported from this Kingdom to Africa.

And it is hereby further enacted by the Authority aforesaid, That there shall be als [...] raised, levied, collected and paid, unto his Majesty, his Heirs and Successors, for and upon all wrought Silks, Bengalls,Additional Duties upon such said Goods sold at the Company's Sales after 1 Iune, 1766; and Stuffs mix­ed with Silk or He [...]ba of the Manufacture of Persia China, or East-India, and upon all Callicoes printed, dyed, painted or stained there, which sha [...]l be publickly sold in Great-Britain, after the said first Day of Iune, One thousand seven hundred and sixty six, over and above any other Du­ty now payable for the same, the like Sum of Twelve-pence for every Twenty shillings of the true and real Value of such Goods, according to the gross Price at which the same shall be sold at the public legal Sales there­of i [...] this Kingdom:to b [...] paid by the India Company. which said Subsidy shall be paid and secured by the United Company of Merchants of England trading to the East-Indies for such of the said Goods as shall be so sold at the said Company's Sales, in the s [...]me Manner and Form, and by the same Rules and Regulations as the Duties now payable upon unrated East India Goods are paid and [Page 510] secured by the said United Company,pursuant to Act 2 & 3 Ann [...]. by Virtue of an Act made in the second and third Years of the Reign of Queen Anne, intituled, An Act for Granting to her Majesty an additional Subsidy of Tonnage and Poundage for three Years; and for laying a fu [...]ther Duty upon French Wines condemn­ed as lawful Prize; and for ascertaining the Values of unrated Goods im­ported from the East-Indies: And for such of the said Goods as shall, af­ter the said first Day of Iune, Duty at other Sales to be paid by the Proprietor. be sold at any other publick legal Sale in this Kingdom, the said Subsidy shall be paid down in ready Mony to the Collector of the Customs at the Port where such Goods shall be sold, with­out any Deduction or Allowance whatsoever by the Purchaser or Pro­prietor of such Goods; and the said Subsidy shall not be afterwards repaid or drawn back upon the Exportation of the same Goods, except to Afri­ca, as is herein after mentioned.

Provided always, and it is hereby further enacted by the Authority a­foresaid,Drawback al­lowed upon Exportation of certain In­dia Goods to Africa. That for such of the said Goods herein after mentioned, and no other, which shall be sold as aforesaid at the Sales of the said United Com­pany, after the said first Day of Iune, One thousand seven hundred and sixty six, and shall be exported from this Kingdom to Africa, the Ex­porter shall be repaid a Drawback or Allowance of the Duty paid in Pur­suance of this Act, of Twelve Pence for every Twenty Shillings of the Value of such Goods according to the respective Rates and Values herein after expressed; that it is to say,

Alleijars, the Piece, Twelve Shillings; Beju [...]apants, the Piece, Twenty Shillings; Byrampants, the Piece, Fifteen Shillings; Blue Long Cloth, the Piece,Enumeration of the said Goods. Forty Shillings; Brawles, the Piece, four Shillings; Callaway Pores, the Piece, Fifteen Shillings; Cushtaes, the Piece, Twelve Shillings; Coopes, the Piece, Twelve Shillings; Chints, the Piece Fifteen Shillings; Chelloes, the Piece, Sixteen Shillings; Cotton Romalls, the Piece, Ten Shillings; Guinea Stuffs the Price, Four Shillings; Nicamees small, the Piece, Twelve Shillings; Nicamees large, the Piece, Sixteen Shillings; Neganepants, the Piece, Twenty Shillings; Photaes, the Piece, Fifteen Shillings; Sastra Cundies, the Piece, Twenty Shillings; Tapscills, the Piece, Sixteen Shillings.

And such Goods shall, in all other Respects, be liable to the same Se­curities,The said Goods to be subject to the usual Regula­tions. Regulations, Restrictions, Penalties and Forfeitures, as the same Goods are now liable to by Law.

And be it further enacted by the Authority aforesaid, That from [...]d after the said First Day of August, One thousand seven hundred and sixty six, there shall be also raised, levied, collected and paid, unto his Majesty, his Heirs,Duties upon Cambricks and French Lawns expor­ted to Ameri­ca. and Successors, for and upon every Piece of foreign Linen Cloth called Cambrick, Three Shillings; and for and upon every Piece of French Lawns, Three Shillings; which shall be respectively shipped for Exportation from Great-Britain to any Colony or Plantation in America, that now is, or hereafter may be, under the Dominion of his Majesty, his Heirs, and Successors; which said Duties shall be also paid down in rea­dy Money to the Collector of the Customs, without any Allowance or Deduction whatsoever, by the Owner or Proprietor of such Goods, before the same shall be taken out of any Warehouse or Warehouses, wherein the same shall be secured in this Kingdom.

And it is hereby declared and enacted, That every Piece of Cambrick and French Lawns intended to be charged with the Duty herein before mentioned,How the said Duties are to be ascertained. shall contain thirteen Ells each, and shall pay Duty for the same in that Proportion for any greater or less Quantity, according to the Sum herein before charged upon each Piece of such Goods respectively.

[Page 511]And it is hereby further enacted by the Authority aforesaid,Duties on Mel [...]sses and Syrups, to be taken [...] Ster­ling Money That the aforesaid Rates and Duties charged by this Act upon Melasses and Syrups, Coffee and Pimento, imported into any British American Colony or Plan­tation, shall be deemed and taken to be sterling Money of Great-Britain, and be received to the amount of the Value which such nominal Sums bear in Great-Britain; and that such Monies may be received and taken according to the Proportion and Value of Five Shillings and six Pence the Ounce in Silver: And that the said Rates and Duties shall be raised,at 5s. 6d. per Oz. in Silver. levied, and collected, paid and recovered,Method of le­vying and re­covering the said Duti [...]. in the same Manner and Form, and by such Rules, Ways and Means, and under such Penalties and Forfeitures, as any other Duties now payable to his Majesty upon Goods imported into the said Colonies or Plantations, are or may be rai­sed, levied, collected, paid and recovered, by any Act or Acts of Parlia­ment now in force, as fully and effectually, to all Intents and Purposes, as if the several Clauses, Powers, Directions, Penalties, and Forfeitures, rela­ting thereto, were particularly repeated and again enacted in the Body of this present Act: And that all the Monies that shall arise by the said Duties (except the necessary Charges of raising, collecting, levying,Duties to be paid into the Exchequer, and reserved for the futur [...] Disposition of Parliament. reco­vering, answering, paying, and accounting for, the same) shall be paid in­to the Receipt of his Majesty's Exchequer, and shall be entered seperate and apart from all other Monies paid or payable to his Majesty, hi [...] Heirs, or Successors, and shall be there reserved to be from Time to Time disposed of by Parliament, towards defraying the necessary Expences of defending, protecting and securing, the British Colonies and Planta­tions in America.

And it is hereby further enacted by the Authority aforesaid,Duties on East India Goods to be paid into t [...]e Exchequer That the Monies arising by the several Rates and Duties by this Act imposed upon wrought Silks, Bergals, and Stuffs mixed with Silk or Herba, of the Manufacture of Persia, China, or East-India, and upon Callicoes printed, dyed, painted, or stained there; except the necessary Charges of raising, collecting, recovering, paying, and accounting for, the same; shall, from Time to Time, be paid into the Receip [...] of his Majesty's Exchequer,and carried into the Sink­ing Fund, to­wards paying Annuities in respect of Na­vy Bills, &c. distinctly and apart from all other Branches of the public Revenue; and shall be carried to, and made Part of, the Fund commonly called theSink­ing Fund, towards making good the Annuities payable in respect of cer­tain navy, victualling, and transport Bills, charged upon the said Fund by an Act made in the last Session of Parliament.

And it is hereby further enacted by the Authority aforesaid,Co [...]dition of Bonds upon Exportation of Cambricks, or French Lawns, to Pla­ces beyond Seas other than the British Plantations. No Duty to be paid for Bri­tish Coffee, or Pimento, im­po [...]ted after 1 Nov 1766, into [...]ny Bri­tish American Colony▪ provided the same be ware­housed, That from and after the said First Day of August, One thousand seven hundred and sixty six, upon the Ent [...]y of any Cambricks or French Lawns for Exportation to any Place beyond the Seas, except to some British Colony or Plantation in America, the Bond which is now by Law requi­red to be given for the doe Exportation of such Goods shall be, with fur­ther Condition not to reland the same in any Part of the British Domi­nions in America.

Provided always, and it is hereby enacted and declared by the Authority aforesaid, That no Duty whatsoever shall pe paid for any British Coffee or Pimento, which from and after the said First Day of November, One thousand seven hundred and sixty six, shall be impor­ted or brought into any British Colony or Plantation in America; provid­ed the same shall, upon landing thereof, be immediately deposited in Warehouses provided at the sole Expence of the Importer or Proprietor of such Coffee and Pimento, with the Privity and Approbation, and under the Care and Inspection, of the Collector and Comptroller, or other Principal Officer of the Customs, at the Port or Place where such Goods shall be [Page 512] imported, and shall be secured under the seperate Locks of such Officers, and the Proprietor; and shall, within the space of Twelve Calendar Months from the landing and warehousing the same,and shipped for Exportati­on within 12 Months; be shipped direct­ly from thence for Exportation, either to Great Britain, or to some other British Colony or Plantation in America, under the like Securities and Restrictions as are now required by Law for the same.

And it is hereby further enacted by the Authority aforesaid, That from and after the said First Day of November, One thousand seven hundred and sixty six, no Duty whatsoever shall be paid for any Foreign Sugars, nor for any Foreign Coffee or Indico, which, from and after the said First Day of November, nor for any Foreign Su­gars, Coffee, or Indico; One thousand seven hundred and sixty six, shall be imported or brought into any British Colony or Plantation on the Con­tinent of America; provided such Goods shall, upon landing thereof, be immediately deposited and secured in such Warehouses, and in the Manner herein before mentioned; and shall, within the Space of Twelve Calendar Months from the landing and warehousing the same,provided the s [...]me be ware­hou [...], and shipped for Exporta­tio [...] within 12 Month [...] ▪ under the Conditions [...]nd Regula­tions here ex­pressed. be ship­ped from thence for Exportation, as herein after is expressed; that is to say, Upon Condition that such Sugars shall be exported either directly to Great Britain, or to some other Part of Europe to the Southward of Cape Finisterre, under the like Securities, Regulations, and Restrictions, Penalties, [...]nd Forfeitures, as British Sugars may be so carried and ex­ported from any British Colony or Plantation in America, by virtue of any Law now in Force; and provided also, that such Foreign Indico shall be exported to Great Britain only under the like Securities, Regu­lations, and Restrictions, Penalties, and Forfeitures, as are particularly mentioned and expressed in any Act of Parliament now in Force, with respect to Indico of the Growth or Produce of any British Colony or Plantation; and provided that, before such Foreign Coffee shall be taken out of such Warehouse for Exportation, the Exporter shall become bound with sufficient Security in the Penalty of Five Pounds for every Hundred Weight of such Coffee, that the same, and every Part thereof, shall be really and trully exported, according to the Entry, and not brought back again or relanded in any Part of the British Dominions in America; which Bond the Collector and Comptroller, or other Principal Officers of the Customs at the Port from whence such Foreign Coffee shall be in­tended to be exported, are hereby authorized and required to take, in the Name, and to the Use, of His Majesty, His Heirs, and Successors; and the said Bond, with respect to such Coffee as shall be exported to Great Britain, Ireland, or to any other Place under the Dominion of His Majesty, His Heirs, or Successors, where Custom-house Officers are or may be established,Condition of the Bond [...] to be given in these Cases. shall be with further Condition, to return a Certificate within Eighteen Calendar Months from the Date of such Bond from the Collector and Comptroller, or other Principal Officer of the Customs, at such Port or Place, that such Coffee has been there landed accordingly; and with respect to such Coffee as shall be exported to any Place not under the Dominion of His Majesty, or where no such Officers are appointed, such Bond shall continue in Force for Two Years from the Date thereof; and in case no Fraud shall appear within that Time, it shall be lawful for the Commissioners of His Majesty's Customs in England, or any four or more of them, to direct the said Bond to be cancelled and delivered up.

If such ware­housed Goods shall not be exported within 12 Months, nor the Duties paid▪ the Custom-house may sell the same; and apply the Monies in dis­charge of the Duties and Charges, &c.And it is hereby further enacted, That if the Importer or Proprietor of any such Goods as shall be warehoused as aforesaid, shall not pay the Duties due for the sam [...], nor export such Goods within twelve Calendar Months as aforesaid, it shall be lawful for the Collector and Comptroller, or other Principal Officer of the Customs, at the Port or Place where [Page 513] such Goods shall be secured, to cause the same to be publickly sold to the best Advantage; and the Money arising by such Sale shall be, in the first Place, applied in Discharge of the Duties due and payable for such Goods, and the Charges attending the Expence of such Sale; and the Surplus of the Money so arising by such Sale (if any) after Payment of the said Duties, and Charges, shall be paid to the Importer or Proprietor who so landed and warehoused such Goods or to such other Person as shall be duly authorized to received the same.

And it is hereby further enacted by the Authority aforesaid,Licence given to import Du­ty free, Cotton Wool, or In­dico, of Fo­reign P [...]oduce into the Bri­tishWest Indies [...]n Ships navi­g [...]ted accord­ing to Law. No Duty to be paid in Ameri­ca, on Expor­tation from thence of any Cotton Wool. That from and after the said First Day of November, One thousand seven hundred and sixty six, it shall and may be lawful for any Person or Persons to im­port any Cotton Wool, or Indico, of Foreign Produce or Manufacture, into any British Island in that Part of America, commonly called the West-Indies, in any Ship or Vessel that may lawfully trade to and from the said British Islands, navigated according to Law, without Payment of any Duty or other Imposition whatsoever for such Goods; any Law, Custom, or Usage, to the contrary notwithstanding.

And it is hereby further enacted by the Authority aforesaid, That from and after the said First Day of November, One thousand seven hundred and sixty six, no Duty or other Imposition whatsoever shall be paid, in any British Colony or Plantation in America, for any Sort of Cotton Wool exported from thence; any Law, Custom, or Usage, to the con­trary notwithstanding.

And be it further enacted by the Authority aforesaid,Licence given, from and after 1 Iuly, 1766. to import into Great Britain in British built Sh [...]ps, &c. any Cotton Wool Duty-free. Entry to be made at the Port of Im­portation of such Cotton Wool and In­dico; and the Goods to be landed in Pre­sence of the Officer; otherwise to pay the accus­tomed Duties. No Duty to be paid for any British Coffee; nor for any Foreign Cof­fee, ware­housed in America, im­ported from thence direct­ly into Great Britain; nor for Co­coa Nuts im­ported, more than half the Old Subsidy▪ That from and after the First Day of Iuly, One thousand seven hundred and sixty six, it shall and may be lawful to and for any Person or Persons to import and bring into Great-Britain, in British-built Ships or Vessels navigated ac­cording to Law, from any Port or Place whatsoever, any Sort of Cotton Wool, without paying any Subsidy, Custom, or other Duty, whatsoever, for the same; any Law, Custom, or Usage, to the contrary notwithstanding.

Provided nevertheless, and it is hereby further enacted, That a due Entry of such Cotton Wool, and Indico, shall be made in the respective Custom-House belonging to the Port where such Goods shall be import­ed, either in the West Indies or Great-Britain, in the same Manner and Form, and expressing the Q [...]antities thereof, as was used and practised before the making of this Act; and the said Goods shall be landed in the Presence of the proper Officer appointed for tha [...] Purpose; otherwise such Goods shall be liable to the Payment of the same Duties, as would have been due and payable for the same if this Act had not been made.

And, in order to promote and encourage the Growth of Coffee and Cocoa Nuts in the British Dominions in America, and the Importation of such Goods into Great-Britain, to be exported from thence into Foreign Parts; and to ease the Merchants and Dealers therein from the Difficulty of paying the full Duties [...] the same when imported for that Purpose; be it further enacted by the Authority aforesaid, That from and after the said First Day of Iuly, One thousand seven hundred and sixty six, no Duty or Custom shall be paid for any Coffee of the Growth or Produce of any British Colony or Plantation in America, nor for any Foreign Coffee which shall have been warehoused upon the Continent of America, which shall be imported directly from such Places respectively into Great-Britain, in the Manner required by this or any Act now in force, nor for any British or Foreign Cocoa Nuts imported into Great-Britain, other than one Half of the Old Subsidy granted by the Act of Tonnage and Poun­dage, made in the twelfth Year of the Reign of King Charles the second, which shall be paid down in ready Money, and shall not be afterwards [Page 514] drawn back or repaid upon the Exportation of the same Goods; provi­ded [...]uch Coffee and Cocoa Nuts shall,provided such Coffee and Cocoa Nuts bew [...]housed up [...]n l [...]nding▪ and be sub­ject, on be­ing taken out, to the Du [...]es and Regula­tions esta­blished by Act 10 Geo. I. immediately upon landing, be se­cured in Warehouses, pursuant to the Directions of an Act made in the tenth Year of the Reign of King George the First, for repealing certain Duties therein mentioned payable upon Coffee, Tea, Cocoa Nuts, Cho­colate, and Cocoa-Paste imported, and for granting certain inland Duties in Lieu thereof, and for other Purposes in the said Act mentioned; and such Coffee and Cocoa Nuts so warehoused shall, in all other respects, be sub­ject to the like Duties, Restrictions and Regulations, if taken out for Home Consumption; and to the like Securities, Regulations, and Re­strictions, if taken out for Exportation, as Coffee and Cocoa Nuts ware­housed in Pursuance of that Act are liable to by any Law now in force.

And it is hereby further enacted by the Authority aforesaid, That from and after the First Day of Ianuary, From and af­ter 1 Ian. 1767, Sugars imported from the British Co­lonies in Ame­rica are to be considered as French, and to pay a Duty of 3d. per Cwt. and to be warehoused upon landing: and not deli­vered out for Exportation but upon certain Condi­tions. One thousand seven hundred and sixty seven, all Sugars which shall be imported into Great-Britain, from any Part of the British Colonies or Plantations on the Continent of America, shall be deemed and taken to be French Sugars; and the Importer or Proprietor shall, upon the Importation thereof, pay down in ready Money, to the Collector of his Majesty's Customs, only Three [...]ence per Hun­dred Weight Averdupoise for such Sugars, which shall not be afterwards drawn back or repaid upon the Exportation of the same Goods; provi­ded such Sugars shall upon landing, be immediately lodged and secured under the King's Locks in Warehouses provided at the sole Expence of the Importer or Proprietor of such Goods, with the Privity and Appro­bation, and under the Care and Inspection, of the Commissioners or Prin­cipal Officers of the Customs for the Port where such Goods shall be im­ported; and shall not be delivered out of any such Warehouse but upon the following Conditions; that is to say, if such Sugars, or any Part thereof, shall be delivered for Exportation to Foreign Parts, the Owner or Expor­ter thereof, together with one other sufficient Person, shall enter into Bond to his Majesty, his Heirs, and Successors, in treble the Amount of the full Duties which would be due and payable for such Suga [...]s if the same were consumed in this Kingdom, with Condition that no Part of such Sugar shall be relanded in Great-Britain or Ireland ▪ or any of the Dominions belonging to the Crown of Great-Britain; which Bonds shall be discharged in the same Manner as the Bonds given for the due Expor­tation of prohibited East-India Goods are discharged by any Law now in force.

And, the better to prevent the relanding such Sugars, be it further enacted by the Authority aforesaid,If any such Su [...]r [...] sha [...]l be relanded, or unshipped to be rel [...]nded, con [...]rary to this Act they are liable to Forfei [...]ure, to­gether with Vessel, Horses an [...] Carriages; and the Per­sons assisting, &c. fo [...]feit also Treble Value. That if any such Goods shall be re­landed, or unshipped to be relanded, contrary to this Act, the same, to­gether with the Boats, Lighters, or any other Vessels, Horses, Carts, or other Cattle or Carriages, which may be employed or made use of in the removal, carriage, or conveyance, of such Goods, as also the Ship or Vessel from which such Sugar shall be unloaded, together with her Fur­niture and Apparel, shall be forfeited, and shall and may be seized by any Officer or Officers of the Customs; and all and every Person or Persons who shall be assisting, or otherwise concerned in the unshipping or reland­ing such Goods, or to whose Hands the same shall knowingly come after the unshipping thereof, shall forfeit Treble the Value of such Goods; which said Penalties and Forfeitures shall and may be prosecuted, sued for, re­covered, and divided, in such Manner and Form, and by such Rules and Regulations; as Penalties and Forfeitures inflicted for unshipping prohi­bited or uncustomed Goods in this Kingdom may be prosecuted, sued for, recovered, and divided, by any Law now in force.

[Page 515]Provided always,Vessels, in which such Sugars shall be lo [...]ded for Ex­portation, not to be under 70 Tons. and it is hereby further enacted by the Authority aforesaid, That no such Sugars shall be shipped, or permitted to be shipped or loaden for Re-exportation from Great-Bitain, on board any Ship or Vessel of less Burthen than Seventy Tons, to be ascertained by the same Rules and Dimensions as the Tonnage of Ships importing Bra [...] ­dy and other Spirits into this Kingdom is to be ascertained, by an Act made in the Sixth Year of the Reign of King George the First, for pre­venting Frauds and Abuses in the Public Revenues of Excise, Customs, Stamp-Duties, Post-Office, and House-Money.

And it is hereby further enacted by the Authority aforesaid,Sugars taken out for Home Consumption are to pay the full Duties, &c That if any such Sugars shall be taken out of any Warehouse, wherein the same shall be secured as aforesaid, in order to be used in this Kingdom; the Person or Persons so taking out the same, shall first pay up the Remain­der of the Duties which would have been due and payable upon the Im­portation of French Sugars into this Kingdom; and they shall, in all o­ther Respects, be liable to the same Restrictions and Regulations, as French Sugars would have been subject and liable to, if this Act had not been made.If the Sugars shall remain warehoused without being exported, not the full Duties paid within 12 Months, the Custom­house may make Sale thereof, and apply the Mo­nies in Dis­charge of the Duties and Charges. The Duties upon Cam­bricks and French Lawns and the addi­tional Duties upon Sugars▪ to be paid in [...]o the Exchequer distinct from all other Du­ties; and re­served for the Disposition of Parliament.

Provided always, and it is hereby further enacted, That if such Sugars shall not be either exported, or the full Duties paid for the same, within Twelve Calendar Months from the Importation thereof, but shall then continue and be still remaining in the said Warehouses; in such Case, it shall and may be lawful for the Commissioners of the Customs for the Time being, or any three or more of them, to cause the said Goods so remaining to be publickly sold, by Auction or Inch of Candle to the best Bidder; and the Money arising by such Sale to be applied first in Dis­charge of the said Duties and the Expences of such Sales, and the Over­plus (if any) to be paid to the Importer or Proprietor of such Goods, or other Persons authorized to receive the same.

And be it further enacted by the Authority aforesaid, That the Mo­nies arising by the said Duties by this Act imposed upon Cambricks and French Lawns; and also by such Part of the Duties hereby also imposed upon Sugars imported from any British Colony or Plantation on the Con­tinent of America, as shall exceed the Duties now payable upon Sugars so imported (except the necessary Charges of raising, collecting, recover­ing, paying and accounting for the same) shall be, from Time to Time paid into the Receipt of his Majesty's Exchequer distinctly and apart from all other Branches of the public Revenue, and be reserved in the said Receipt for the Disposition of Parliament.

And whereas by the herein before recited Act, made in the fourth Year of the Reign of his present Majesty, it is, amongst other Things, enacted, That before any Melasses or Syrups shall be laden on Board any Ship or Vessel in any of the British Colonies or Plantations in America, as of the Growth or Product thereof, Proof shall be made where such Melasses or Syrups grew or were produced and manufactured in the Manner direct­ed by the said Act: And whereas by the said recited Act,Clauses in Act 4 Geo. III and 5 Geo. III. From and af­ter 1 Nov. 1766 so much of the recited Acts as relate to any Proof or Certificate respecting B [...]itish Me­lasses, or Sy­rups, and by another Act made in the last Session of Parliamen [...], for more effectually secu­ring and encouraging the Trade of his Majesty's American Dominions, and for other Purposes in the said Act mentioned, it is, amongst other Things, enacted, That for every Ship or Vessel that shall set sail from any of the said British Colonies or Plantations in America, Bond and Security shall be given, with Condition, that in Case any foreign Melasses or Syrups shall be laden on board such Ship or Vessel, the same shall be brought to some of his Majesty's Colonies or Plantations in America or to Great-Bri­tain, under the Penalties and Forfeitures in the said Acts expressed: and [Page 518] whereas the Duty upon Foreign Melasses or Syrups imported into the British Colonies in America are now reduced;or Bond with respect to Foreign Melasses and [...]yrups, is r [...]pealed. and all Melasses and Sy­rups, British as we [...]l as Foreign, are made subject to the same Duty; be it therefore enacted by the Authority aforesaid, That from and after the sai [...] First Day of November, One thousand seven hundred and sixty-six, so much of the said recited Acts as relate to any Proof or Certificate with respect to the Growth, Produce, or Manufacture, of British Melasses or Syrups, or any Bond to be entered into with respect to Foreign Melasses or Syrups, shall be, and the same is hereby declared to be, repealed.

And whereas by an Act made in the Twelfth Year of the Reign of King Charles the Second, intituled, An Act for encouraging and encreasing of Shipping and Navigation, Clause in Act 12 Car. II. From and af­ter 1 I [...]n. 1767 Bond and [...]cur [...]y to be given at the [...] for all non [...] Goods [...]aden on board [...]ny Vessel. and several subsequent Acts of Parliament which are now in [...]orce, it is, amongst other Things, enacted, That for every Ship or V [...]ssel which shal [...] load any Commodities, in those Acts par­ticularly enumerated, at any British Plantation, being the Growth, Pro­duct o [...] Manufacture thereof, Bonds shall be given, with one Surety, to the value of One Thousand Pounds if the Ship be of less Burthen than One Hundred Tons, and of the Sum of Two Thousand Pounds if the S [...]ip be of greater Burthen, that the same Commodities shall be brought by s [...]ch Ship or Vessel to some other British Plantation, or to some Port in Great-Britain: Now, in order more effectually to prevent such Goods b [...]ing privately car [...]ied from any British Colony or Plantation in America into Foreign Parts of Europe in Vessels that clear out with non-enumerated Goods, as well as to prevent the clandestine Importation of Foreign Euro­pe [...]n Goods into the said British Colonies; Be it further enacted by the Authority aforesaid, That from and after the First Day of Ianuary, One th [...]usand seven hundred and sixty seven, Bond and Security, in the like Pen [...]l [...], shall also [...]e given to the Collector, or other Principal Officer of the C [...]stoms, at any Port or Place in any of the British American Colonies or Plantations, with one Surety besides the Master of every Ship or Vessel th [...]t shall la [...]e or tak [...] on board there any Goods not particularly enume­rated in the said Acts, with Condition, that such Goods shall not be landed at any Part o [...] Europe to the No [...]thward of Cape-Finisterre, except in Great-Britain ▪ which Bond shall be discharged in the Manner hereafter mention­ed; That is to say, for such of the said Goods as shall be entered for, or landed in Great Britain, Condition of the Bond. the Condition of the Bond shall be, to bring a Certificate in Discharge thereof, within Eighteen Months from the Date of such B [...]nd, and within Six Months for such of the said Goods as shall be entered f [...]r or landed in, any of the British Colonies or Plantations in America; which respective Certificates shall be under the Hands and Seals of the Coll [...]ctor and Comptroller, or other Principal Officer of the Customs, resident at the P [...]rt or Place where such Goods shall be landed, testifying the Landing thereof; and for such of the said Goods as shall be entered for, or landed at, any other Place where the same may be legally landed, to bring the l [...]ke Cer [...]ificate within Twelve Months under the Common Seal of the Chief Magistrate, or under the Hands and Seals of two known Britis [...] Merchan [...]s residing there, or such Bond or Bonds shall be dischar­ged, in [...]her of the said Case, by Proof upon Oath made by credible Per­sons, that the said Goods were taken by Enemies, or perished in the Seas: And if any such non-enumerated Goods shall be laden on board any such Ship or Vessel in any British Colony or Plantation in America before such B [...]nd shall be given,If any such Goods shall be la [...]en on board b [...]fore Bond given▪ they are fo [...] fei [...]ed w [...]th the Vessel. the Goods so laden, together with the Ship or Vessel, an [...] her Furniture, shall be [...], and shall and may be seized by a [...]y [...] of the Customs, and [...] in such Manner as any other Forfei­t [...]re against the Laws of the Revenue may be prosecuted.

[Page 517]Provided always,Limitation of this Act, with respect to Ves­sels bound to some of the Ports of Spain within the Bay of Biscay. and it is hereby declared and enacted by the Au [...]hority aforesaid, That nothing herein before contained shall extend, or be con­strued to extend, to Vessels which shall be bona fide bound to some of the Ports of Spain within the Bay of Biscay.

And be it further enacted by the Authority aforesaid, That if any Action or Suit shall be commenced, either in Great-Britain or America, against any Person or Persons for any Thing done in pursuance of this or any other Act of Parliament relating to his Majesty's Customs, the Defendant or Defendants in such Action or Suit may plead the General Issue, and give the said Acts, and the special Matter, in Evidence, at any Trial to be had thereupon, and that the same was done in Pursuance,General Issue. and by the Autho­rity, of such Act: And if it shall appear so to have been done, the Jury shall find for the Defendant or Defendants; and if the Plaintiff shall be non-suited, or discontinue his Action after the Defendant or Defendants shall have appeared; or if Judgment shall be given,Treble Costs. upon any Verdict or De­murrer, against the Plaintiff; the Defendant or Defendants shall recover Treble Costs, and have the like Remedy for the same as Defendants have in other Cases by Law.

WHEREAS by an Act made in the last Session of Parliament, intituled, An Act for granting and applying certain Stamp Duties, and other Duties, in the British Colonies and Plantations in America, towards further defraying the Expences of defen­ding, pro [...]ecting, and securing, the same; and for amending such Parts of the several Acts of Parliament relating to the Trade and Revenues of the said Colonies and Plantations, Preamble, r [...] ­citing [...]l [...]use [...] in Act. 5 G [...]. III. as direct the Manner of determining and recovering the Penalties and Forfeitures therein mentioned; certain Stamp Duties were granted throughout the Colonies and Plantations in America, which then were, or thereafter might be, under the Dominion of His Ma­jesty, His Heirs, and Successors; which said Stamp Duties were to take Place from and after the First Day of November, One thousand seven hundred and sixty five: And whereas by another Act made in this present Session of Parliament, intituled▪ An Act to repeal an Act made in the last Session of Parliament, intituled, and 6 G [...]. III. An Act for granting and applying certain Stamp Duties, and other Duties▪ in the British Colonies and Plantations in America, [...]owards further defraying the Expences of defending, protecting, [Page 518] and securing, the same; and for amending such Parts of the several Acts of Parliament relating to the Trade and Revenues of the said Colonies and Plantations, as direct the Manner of determining and recovering the Penalties and Forfeitures therein mentioned; the said first mentioned Act was repeal­ed, from and after the First Day of Iune, One thousand seven hundred and sixty-six: And whereas it may have happened, since the passing of the said first mentioned Act, that Persons residing in, or resorting to, the said Colonies or Plantations, may not have been able to procure Paper, Vellum, or Parchment, duly stamped, as required by the said Act; and that such Persons, for want of the same, and other Persons residing else­where by reason thereof, may have committed many Offences, contrary to the Directions, and true Intent and Meaning of the said Act; or may have neglected to do what by the said Act is required; whereby such Per­sons have incurred several Penalties and Forfeitures by the said Act inflic­ted: Therefore, for quieting the Minds of His Majesty's Subjects, and for preventing any Inconveniencies that might otherwise happen; be it enacted by the King's most Excellent Majesty,Indemnifica­tion granted for all Offences and Neglects against the re­cited Act of 5 G [...]. III. not being Felony; by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That all and every Person and Persons whatsoever, who have committed any Of­fence or Offences (not being Felony) contrary to the Directions, and true Intent and Meaning, of the said Act, or have neglected to do any Matter or Thing required by the said Act, shall be, and he, she, and they, is and are indemnified from all Penalties and Forfeitures which he, she, or they, may have incurred for such Offence or Offences,where final Judgment shall not have been given. (not being Felony) Neglect or Neglects, where final Judgment shall not have been given.

And whereas it was, by the said first mentioned Act, enacted, That no Matter or Thing whatsoever, by the said Act charged with the Pay­ment of a Duty, should be pleaded or given in Evidence, or admitted, within the said Colonies and Plantations, to be good, useful, or available, in Law or Equity, unless the same should be marked or stamped, in pur­suance of the said Act, with the respective Duty thereby charged, or with an higher Duty: And whereas it may have happened that many Deeds, Instruments, and other Matters and Things, by reason that stamped Pa­per, Vellum, or Parchment, was not to be procured, may have been signed, sealed, or otherwise executed, entered, or inrolled, in the said Colonies and Plantations, upon unstamped Paper, Vellum, or Parchment, and, by Reason thereof, cannot be pleaded or given in Evidence, or ad­mitted to be good, useful, or available, in Law or Equity: And where­as by the said Act being repealed, there remains no Provision for making the said Deeds, Instruments, Matters, and Things, pleadable, or to be given in Evidence, or admissible as good, useful, or available, in Law or Equity,All Deeds and Instruments, &c. executed, en [...]ered, or inrolled, is the s [...]id Colonies, during the Continuance of the recited Act, upon un­st [...]mped Paper &c. are decla­red to be valid and effect [...]al. which may be attended with many Inconveniencies; be it there­fore enacted by the Authority aforesaid, That all and every Deed, In­strument, or other Matter or Thing, signed, sealed, or otherways execu­ted, entered, or inrolled, in the said Colonies and Plantations, during the Continuance of the said Act, upon unstamped Paper, Vellum, or Parchment, shall and may, from and after the passing of this Act, be ad­mitted and allowed in Evidence in any Court whatsoever; and shall be as valid and effectual as if the proper Stamps had been impressed thereon at the Time of the Signing, Sealing, or other Execution, or Entry or Inroll­ment thereof; any Thing in the said Act to the contrary notwithstanding.