On foreign white or nufacture of Perfia, China, or Eaft India, and all callico painted, dyed, printed, or stained there; and for and upon all foreign linen cloth called Cambrick and French Lawns, which fhall be imported or brought into any colony or plantation in America, which now is, or hereafter may be, under the dominion of his Majefty, his heirs and fucceffors, the feveral rates and duties following; that is to say, For every hundred weight avoirdupois of fuch foreign white clayed fugars, or clayed fugars, one pound, two fhillings, over and above all other duties imposed by any former act of parliament. 11. 2 s. per C. wt. For every pound weight avoirdupois of fuch foreign indico, Indico 6 d. per fix pence. lb. Coffee 2 1. 198. For every hundred weight avoirdupois of fuch foreign coffee, 9 d. per C. wt. which fhall be imported from any place, except Great Britain, two pounds, nineteen fhillings, and nine pence. Madeira wines 71. perton. Portugal and For every ton of wine of the growth of the Madeiras, or of any other island or place from whence fuch wine may be lawfully imported, and which fhall be fo imported from fuch islands or places, the fum of seven pounds. For every ton of Portugal, Spanish, or any other wine (except Spanish wines French wine) imported from Great Britain, the fum of ten fhil10 s. per ton. lings. Wroughtfilks, For every pound weight avoirdupois of wrought filks, benbengals, and gals, and stuffs, mixed with filk or herba, of the manufacture of Perfia, China, or Eaft India, imported from Great Britain, two fhillings. ftuffs, mixt with filk or herba, 2 s. Callicoes 2s. Cambricks 3 S. French lawns 3 s. per piece. For every piece of callico painted, dyed, printed, or ftained, in Perfia, China, or Eaft India, imported from Great Britain, two fhillings and fix pence. For every piece of foreign linen cloth, called Cambrick, imported from Great Britain, three fhillings. For every piece of French lawn imported from Great Britain, three fhillings. And after those rates for any greater or leffer quantity of such goods refpectively. II. And it is hereby further enacted by the authority aforesaid, Duties on cofThat from and after the faid twenty ninth day of September, one fee and pimento of the thousand seven hundred and fixty four, there fhall also be raised, growth of the levied, collected, and paid, unto his Majefty, his heirs and fucBritish colo- ceffors, for and upon all coffee and pimento of the growth and nies, imported produce of any British colony or plantation in America, which from thence to other places, hall be there laden on board any British fhip or veffel, to be except Great carried out from thence to any other place whatfoever, except Britain, viz. Great Britain, the several rates and duties following; that is to fay, III. For every hundred weight avoirdupois of fuch British coffee, seven fhillings. For every pound weight avoirdupois of such British pimento, one halfpenny. And And after those rates for any greater or leffer quantity of fuch goods refpectively. IV. And whereas an act was made in the fixth year of the Act 6 Geo. IL reign of his late majesty King George the Second, intituled, An aft for the better fecuring and encouraging the trade of his Majefty's fugar colonies in America, which was to continue in force for five years, to be computed from the twenty fourth day of June, one thousand seven hundred and thirty three, and to the end of the then next feffion of parliament, and which, by several subsequent acts made in the eleventh, the nineteenth, the twenty fixth, and twenty ninth, and the thirty firft years of the reign of his faid late Majefty, was, from time to time, continued ; and, by an act made in the first year of the reign of his present Majefty, was further continued until the end of this prefent feffion of parliament; and although the faid act hath been found in fome degree useful, yet it is highly expedient that the fame fhould be altered, enforced, and made more effectual; but, in confideration of the great distance of feveral of the faid colonies and plantations from this kingdom, it will be proper further to continue the faid act for a fhort space, before any alterations and amendments fhall take effect, in order that all perfons concerned may have due and proper notice thereof; be it therefore enacted by the authority aforefaid, That the faid act made in the fixth year of the reign of his late majefty King George the Second, intituled, An act for the better fecuring and encouraging the trade of his Majesty's fugar colonies in America, fhall be, and further conti the fame is hereby further continued, until the thirtieth day of nued to 30 September, one thousand seven hundred and fixty four. Sept. 1764. V. And be it further enacted by the authority aforefaid, That The said act from the twenty ninth day of September, one thoufand feven made perpehundred and fixty four, the faid act, fubject to fuch alterations tual, fubject and amendments as are herein after contained, fhall be, and the tions made fame is hereby made perpetual. to the altera herein. into the Bri VI. And be it further enacted by the authority aforefaid, That Foreign mein lieu and instead of the rate and duty impofed by the faid act laffes and fyupon melaffes and fyrups, there fhall, from and after the faid rups imported twenty ninth day of September, one thousand seven hundred and tifh colonies to fixty four, be raised, levied, collected, and paid, unto his Ma- pay 3d. per jefty, his heirs and fucceffors, for and upon every gallon of me- gallon. laffes or fyrups, being the growth, product, or manufacture, of any colony or plantation in America, not under the dominion of his Majefty, his heirs or fucceffors, 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 fucceffors, the fum of three pence. mentioned to Vil. And it is hereby further enacted by the authority afore- The duties on faid, That the faid rates and duties hereby charged upon fuch the enumeratforeign white or clayed fugars, foreign indico, foreign coffee, ed goods here wines, wrought filks, bengals, and ftuffs, mixed with filk or be raised and herba, callico, cambricks, French lawns, and foreign melaffes or paid as by the fyrups, imported into any British American colony or plantation, recited act of fhall Geo. II. D 2 Thofe upon coffee and pimento, Car. II. shall be raised, levied, collected, and paid, in the fame manner and form, and by fuch rules, ways, and means, and under fuch penalties and forfeitures (not otherwise altered by this act) as are mentioned and expreffed in the faid act of parliament, made in the fixth year of the reign of his late majefty King George the Second, with respect to the raifing, levying, collecting, and payment, of the rates and duties thereby granted; and that the aforefaid duties hereby charged upon British coffee and pimento, exported from any British colony or plantation, shall be raised, levied, collected, and paid, in the fame manner and form, and by fuch rules, ways, and means, and under fuch penalties and forfeitures, as are mentioned and referred unto in an act of paras by act 25 liament, made in the twenty fifth year of the reign of King Charles the Second, intituled, An act for the encouragement of the Greenland and Eaftland trades, and for the better fecuring the plantation trade, with refpect to the raifing, levying, collecting, and payment, of the rates and duties thereby granted upon the feveral goods therein particularly enumerated: and that all powers, penalties, provifions, articles, and clauses, in those acts respectively contained and referred unto (except in such cases where any alteration is made by this act) fhall be observed, applied, practifed, and put in execution, for the raifing, levying, collecting, and answering, the refpective rates and duties granted by this act, as fully and effectually, as if the fame were particularly and at large re-enacted in the body of this prefent act, and applied to the rates and duties hereby imposed; and as fully and effectually, to all intents and purposes, as the fame could have been at any time put in execution, for the like purposes, with refpect to the rates and duties granted by the faid former acts. VIII. Provided always, and it is hereby further enacted by the authority aforefaid, That if the importer of any wines shall refufe to pay the duties hereby impofed thereon, it shall and may be lawful for the collector, or other proper officer of the cuftoms where fuch wines fhall be imported, and he is hereby respectively required to take and fecure the fame, with the cafks or other package thereof, and to cause the fame to be publickly fold, within the space of twenty days at the most after fuch refufal made, and at fuch time and place as fuch officer, fhall, by four or more days publick notice, appoint for that purpose; which wine fhall be fold to the best bidder, and the money arifing by the fale thereof thall be applied, in the first place, in payment of the faid duties, together with the charges that thall have been occafioned by the faid fale; and the overplus, if any, fhall be paid to fuch importer, or any other perfon authorized Importer re- wines, officer and publickly fell them to the best bid der, If they shall not bring fufficient to pay the duty and charges, they are to be itaved and spilt. to receive the fame. IX. Provided alfo, That if the money offered for the purchafe of fuch wine, thall not be fufficient to discharge the duty and charges aforefaid, then, and in every fuch cafe, the collector, or other proper officer, fhall caufe the wine to be itaved, fpilt, or otherwise destroyed, and fhall return the cafks or other package wherein the faine was contained to fuch importer. X. And X. And it is hereby declared and enacted, That every piece Limited of callico intended to be charged with the duty herein before- length and mentioned, if of the breadth of one yard and a quarter or under, breadth of callicoes, fhall not exceed in length ten yards; and if above that breadth, shall not exceed fix yards in length; and that every piece of cam- and of cambrick and French lawn fhall contain thirteen ells each, and fhall bricks, and pay duty for the fame in thofe proportions for any greater or French lawns. leffer quantity, according to the fum herein before charged upon each piece of fuch goods refpectively. veral duties XI. And it is hereby further enacted by the authority afore- Monies ariffaid, That all the monies which, from and after the twenty ninth ing by the feday of September, one thousand seven hundred and fixty four, before grantfhall arife by the feveral rates and duties herein before granted; ed; and alfo by the duties which, from and after the faid twenty and upon funinth day of September, one thousand feven hundred and fixty gars, &c. four, fhall be raised upon fugars and paneles, by virtue of the faid act made in the fixth year of the reign of his faid late ma- to be paid into jefty King George the Second (except the neceffary charges of the Excheraifing, collecting, levying, recovering, answering, paying, and quer; accounting for the fame) fhall be paid into the receipt of his and to be reMajefty's Exchequer, and fhall be entered feparate and apart wards defrayfrom all other monies paid or payable to his Majefty, his heirs ing the or fucceffors: and fhall be there referved, to be, from time to charges of time, difpofed of by parliament, towards defraying the neceffary protecting the expences of defending, protecting, and securing, the British colonies and plantations in America. ferved to British colonies in America. Exporter of America, XII. And it is hereby further enacted by the authority aforefaid, That from and after the tenth day of September, one thou- wines from fand seven hundred and fixty four, upon the exportation of any this kingdom fort of wine (except French wines) from this kingdom to any to the British British colony or plantation in America, as merchandize, the colonies in exporter fhall be paid, in lieu of all former drawbacks, a draw- to be paid a back or allowance of all the duties paid upon the importation drawback of of fuch wine, except the fum of three pounds ten fhillings per the duties on ton, part of the additional duty of four pounds per ton, grant- importation; ed by an act made in the laft feffion of parliament (intituled, except 3 1. 10s. An act for granting to his Majefty feveral additional duties upon ed by an act wines imported into this kingdom, and certain duties upon all cyder of the laft sefand perry, and for raising the sum of three millions five hundred fion; thousand pounds, by way of annuities and lotteries, to be charged on per ton grant, the faid duties) and alfo except fuch part of the duties paid upon and alfo the wines imported by ftrangers or aliens, or in foreign fhips, as aliens duty: exceeds what would have been payable upon fuch wines, if the fame had been imported by British subjects and in British ships; any law, cuftom, or ufage, to the contrary notwithstanding; which drawback or allowance fhall be made in fuch manner, and under fuch rules, regulations, penalties, and forfeitures, in all refpects, as any former drawback or allowance, payable out of the duties of cuftoms upon the exportation of fuch wine, was, could, or might be made, before the pafling of this act. XIII. Pro D 3 for the due exportation of the fame; conditioned to produce a thereof from the proper of. certificate He firft giving XIII. Provided always, and it is hereby further enacted, That bond and fe- upon the entry of any fuch wine for exportation to any British curity colony or plantation in America, and before any debenture shall be made out for allowing the drawback thereon, the exporter fhall give bond, with fufficient fecurity, to his Majesty, his heirs and fucceffors, to be approved of by the collector, or other principal officer of the customs at the port of exportation, in treble the amount of the drawback payable for the goods, that the fame, and every part thereof, fhall (the dangers of the feas and enemies excepted) be really and truly exported to, and landed and landing in, fome British colony or plantation in America, and that the fame 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, Jersey, Alderney, Sark, or Man, or either of them: and fuch bonds fhall not be delivered up nor difcharged, until a certificate shall be produced, under the hands and feals of the collector or other principal officer of the customs at the port or place where fuch goods fhall be landed, testifying the landing thereof: and the condition of fuch bond thall be, to produce fuch certificate in eighteen months from the date of the bonds (the dangers of the feas and enemies excepted.) And it is hereby further enacted by the authority aforefaid, That from and after the first day of May, one thousand seven hundred and fixty four, no part of the rate or duty, commonly called The old fubfidy, fhall be repaid or drawn back for any foreign goods of the growth, production, or manufacture, of Europe, or the Eaft Indies, which fhall be exported from this kingdom to any British colony or plantation in America (wines, white callicoes, and muflins, only excepted ;) any law, custom, or usage, to the contrary notwithstanding. ficer, within 18 months. No part of the old fubfidy to be repaid for any foreign goods exported as aforefaid; except for wines, white callicoes, and muflins: And upon the exportation of white callicoes or mullins, neither the moiety of the old fubfidy, nor the third part of the net duties thereon, granted by XIV. And it is hereby further enacted by the authority aforefaid, That from and after the tenth day of September, one thoufand feven hundred and fixty four, upon the exportation of any fort of white callicoes or muflins, except as herein after is mentioned, from this kingdom to any British colony or plantation in America, befides the one half of the rate or duty commonly called The old fubfidy, which now remains, and is not drawn back for the fame, there alfo fhall not be repaid or drawn back the further fum of four pounds fifteen fhillings for every hundred pounds of the true and real value of fuch goods, according to the grofs price at which they were fold at the fale of the united company of merchants trading to the Eaft Indies, being the third part of the net duties granted thereon respectively Act 11 and 12 by two several acts of parliament, the one made in the eleventh and twelfth year of the reign of King William the Third, intituled, An act for laying further duties upon wrought filks, muflins, and fome other commodities of the East Indies, and for enlarging the time for purchafing certain reverfionary annuities therein mentioned; and the other made in the third and fourth year of the reign of Queen Anne, intituled, An act for continuing duties upon low wines, and upon coffee, tea, chocolate, fpices, and pictures, and upon hawkers, Will. III. and 3 and 4 Annæ, fhall be repaid; pedlars, |