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 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

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 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.

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 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.

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 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 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 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.

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 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.

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.