mittee shall meet the first Tuesday in October next ensuing, at the house A. D. 1721. of Thomas Loyds, and from thence to adjourn from time to time, and to any other place they shall see fit; and in case of the death or absence, or refusal to act, of any of the said committee, the Governour, with the advice of the Conncil, is hereby impowered to elect such other of his Majesty's Council, or of the Commons House of Assembly, as they shall agree upon, who are hereby invested with all the powers as if they had been named in this Ordinance, who are to continue until the sitting of the next General Assembly, if they have not sooner finished the revising of the said laws. JAMES MOORE, SPEAKER.

CHARLESTOWN, Sept. 21, 1721.

Assented to by FR. NICHOLSON, Governour.

NOTE.-There is no record of proceedings under this Ordinance. One hundred and

sixteen years have not lessened the necessity for a similar committee.

AN ACT FOR GRANTING TO HIS MAJESTY A DUTY AND IMPOSITION ON No. 455. NEGROES, LIQUORS, AND OTHER GOODS AND MERCHANDIZE, IMPORTED

INTO AND EXPORTED OUT OF THIS PROVINCE,

WHEREAS, it is absolutely necessary to raise a fund and make pro- Preamble. vision for defraying the charges and expences of the Government; we therefore humbly pray his most sacred Majesty that it may be enacted,

I. And be it enacted by his Excellency Francis Nicholson, Esq. Governour, by and with the advice and consent of his Majesty's honourable Council and Assembly of this Province, and by the authority of the same, That from and after the ratification of this Act, all and every the rates, dutys and impositions, hereafter mentioned and expressed, shall be laid, imposed and paid upon all negroes, liquors, goods, wares and merchandizes, hereafter specified and enumerated, for the use of his Majesty, which we humbly pray may be applyed as this Act or any other Act of this Province shall direct, and to no other purpose whatsoever: That is to say-on every pipe of Madera wine, six pounds; on every pipe of Fayal wine, fifteen pounds; on every gallon of vinegar, two pence; on every gallon of rum, four pence; on every barrel of beer, ten shillings; on every barrel of syder, imported from the Northern colonies, ten shillings; on every gallon of molasses, three pence; on every gallon of lime-juice, four pence; on every quart bottle of brandy, rosa solis, and other spirits, (rum excepted,) six pence; on every gallon of the same, imported in cask, two shillings; on every hundred weight of brown or muscovado sugar, two shillings and six pence; on every hundred weight of white clayed sugar, five shillings; on every pound of refined sugar, three pence; on every hundred weight of cocoa, fifteen shillings; on every pound of chocolate made up, seven pence half penny; on every hundred weight of tobacco, imported from any of the American Plantations, fifteen shillings; on every hundred weight of butter, ten shillings; on every hundred weight of cheese, five shillings; on every hundred weight of candles, ten shillings; on every hundred weight of tallow, seven shillings and six pence; on every hundred weight of salt fish, five shillings; on every barrel of herrings, mackrell, or other pickled fish, ten shillings; on every barrel of pork,

Specification of taxable articles.

A. D. 1721. thirty shillings; on every barrel of beef, ten shillings; on every barrel of cranberries, ten shillings; on every barrel of train oil, seven shillings and six pence on every barrel of blubber, five shillings; on every hundred weight of brown biskett, one shilling and three pence; on every hundred weight of white biskett, two shillings and six pence; on every half barrel of flour, two shillings and six pence; on every hundred weight of hams and bacon, ten shillings; on every hundred weight of soap, ten shillings; on timber, plank, boards and other lumber, imported from any of the American plantations, fifteen per cent. on the prime cost; on every horse and mare, five pounds; on all negro slaves imported from Africa directly, or any other place whatsoever, if above ten years of age, ten pounds; on all negroes under ten years of age, (sucking children excepted,) five pounds and in case of any dispute about the age of such negroes, any two Justices of the Peace are hereby declared to be judges, and the said Justices are hereby required to certify their judgment, under their hands, to the publick Receiver accordingly, by which judgment he shall impose the aforesaid duties;-on all Indians imported, twenty pounds; on all deer skins imported, six pence a skin; on every barrel of pitch and tarr imported, ten shillings; on scraped ginger, ten shillings per hundred; on every hundred weight of scalded ginger, two shillings and six pence; on every pound weight of aloes, six pence; on every hundred weight of ginn'd cotton, ten shillings; on every hundred weight of the cotton in the stone, two shillings and six pence; on every cagg of pickled sturgeon, two shillings and six pence; on every cagg of pickled salmon, two shillings and six pence; on every pound of preserves, sweetmeats and sucketts, three pence per pound; on every pound of spermaceti, two shillings and six pence; on every gallon of spermaceti oyle, five shillings; on every hundred weight of beeswax, ten shillings; on every hundred weight of myrtle wax, seven shillings and six pence; on every bushel of pease and Indian corn, twelve pence; on every pound of indigo, twelve pence; on every barrel of onyons, five shillings; on every barrel of apples or pears, two shillings and six pence; on every pound weight of whalebone, twelve pence; on all sorts of wooden ware, bowls, platters, &c. and ship chandry ware, five pounds per cent. prime cost: the said duty of five pounds per cent. and the aforesaid duty of fifteen per cent. to be rated and valued on the prime cost from the place where such goods were last brought, on the invoice produced by the importer to the comptroller, and the said importer shall take his corporal oath before the said comptroller, that the invoice that he produces is not less than the true and real cost of the said goods at the last place of exportation, to the best of his knowledge. On goods Exported: on every pound of tanned leather exported, one penny; on every side of neats leather, two shillings and six pence; on every tanned calf and deer skin, one shilling; on every raw hide, five shillings; on every Indian drest deer skin, a pound and upwards, three pence; on every Indian drest deer skin not weighing a pound, one pence halfpenny; on every Certain goods raw deer skin, three pence. Provided always, that all the aforesaid enumerated goods and other wares and merchandize, as are of the produce and manufactory of Great Britain and Ireland, or other goods lawfully exported from thence per cocketts or certificates, whether the said goods be imported into this Province directly from thence, or by way of any of his Majesty's British plantations in America, the same being certified by the proper officers residing in such colonys or plantations from whence the said goods shall be exported, are hereby declared to be free from all manner of duty whatsoever, except such dutys as are laid by an Act entituled an Act for carrying on the building, finishing and compleating the

exempt from

duty.

Brick Church in Charlestown, and declaring it to be the Parish Church of A. D. 1721. St. Philp's Charlestown, ratified in open Assembly the ninth day of December, one thousand seven hundred and twenty, and every clause and article therein contayned, are hereby confirmed and declared to be of full force and virtue, which said duty shall be levied and recovered as in the aforesaid Act is directed.

on oath to the

II. And be it further enacted by the authority aforesaid, That every Masters of ves master or commander of every ship or vessel arriving in the harbour before sels to deliver Charlestown, shall within forty-eight hours after bringing the said ship or in a manifest vessel to an anchor, deliver in writing to the Comptroller a manifest upon Comptroller. oath of all such negroes, liquors, goods, wares and merchandizes whatsoever, as shall be imported in such ship or vessel, with marks and numbers, and to whom consigned, upon the penalty of fifty pounds, to be recovered and disposed as is hereafter directed.

Persons coming

with slaves into

III. And be it further enacted by the authority aforesaid, That any person or persons whatsoever that shall transport themselves with their negroes, mullatoes, mustees or Indian slaves, (Spanish Indians excepted,) this Province, into this Province, or send such slaves before them, with an intent to settle shall make here, in such case all such person or persons whatsoever shall enter the entry of them. number of his or their slaves so imported, with the Comptroller, who at the time of such entry is hereby required and impowered to administer an oath to the importers or owners thereof, that in case he or they so importing any negroes, mullatoes, mustee or Indian slaves, (except as is afore excepted,) have not imported them with an intent or design to sell or dispose of any of them, and further make oath that if within 12 months after his or their arrival into this Province, he or they shall make sale of the said slaves or any of them, and any of the said slaves shall be sold by his or their knowledge, privity or procurement, and not otherwise, he, she or they shall and will pay to the publick Receiver the full duties of all such slaves so sold as is above mentioned by this Act.

Colonies.

IV. And whereas, it has proved to the detriment of some of the inhabitants of this Province who have purchased negroes imported here from the imported slaves Duty of £30 on Colonies in America, that they were either transported thence by justice from other or sent off by private persons for their ill behaviour or misdemeanours; to prevent which for the future, Be it enacted by the authority aforesaid, That all negroes imported in this Province from any part of America, after the ratification of this Act, above ten years of age, shall pay unto the pub`lick Receiver as a duty, the sum of thirty pounds current money of this Province, for six months after the ratification of this Act, and after the expiration of the said six months, fifty pounds; and all such negroes under the age of ten years, sucking children excepted, the sum of five pounds of like current money; unless the owner, importer or factor shall produce a certificate from under the hand of any Justice of the Peace residing in such of the colonies or plantations from whence such negroes came last, before whom it was proved on oath that the same are new negroes, and have not been six months on shoar in any part of America. Provided, nevertheless, that such person or persons not producing a certificate as above directed, shall have the liberty of six months time to send for and obtayn such certificate; and if he or they shall within the said six months produce to the Comptroller of this Province such a certificate as aforesaid, or if any master or mate of any such ship or vessel, merchant or factor, or other person importing negroes into this Province from the Colonies or any other parts of America, cannot produce a certificate as is in this clause above directed, it shall and may be lawful for the Comptroller of this Province to take the oath of such master, mate, merchant or factor, or any VOL. III.21.

Comptroller

may exact an

oath in case of new negroes

Imported.

A. D. 1721. other person importing such negro or negroes, that the same are new negroes, and have not been on shoar six months in any part of America; which if such proof be made pursuant to the intent and meaning of the said clause, then and in either of the cases herein above mentioned, the importer or importers shall not pay any more dutys for the said negroes than is by this Act imposed and payable for negroes imported directly from Africa. And in case it shall be discovered that such negroes which by certificate or oath as aforesaid are alledged to be new negroes have been resident in the islands or any part of America above six months, then such importer shall forfeit the sum of one hundred pounds for every such negro, to be recovered by action of debt, bill, plaint or information, in any Court of Record of this Province, and one half to the informer, and the other half to the publick Receiver, for the use of the publick.

Forfeiture in case of fraud.

Certificate to

be produced on importing Madeira wine.

said Madeira

wine has not

ted.

V. And be it further enacted by the authority aforesaid, That any person who shall import into this Province any wine from the Island of Madera, shall at the time of such importation produce a certificate to the Comptroller from the lader or shipper of such wines on board the ship or vessel importing the same, attested under the hand and seal of the consul or his deputy of the aforesaid Island, that all the wines laden on board such a ship or vessel, are of the growth and produce of the said Island, otherwise the said wines shall be deemed and taken as wines of the growth of the Western Islands, and pay the duty accordingly. Provided always, that such person or persons neglecting to produce a certificate as above directed, shall have liberty of twelve months to send for and obtain the same; which when obtained and produced to the Comptroller in the time aforesaid, the said importer shall only pay such dutys as Madera wine pays, having upon importation paid down the duty for Madera wines, and given security to the publick Receiver to pay the duty for wines of the growth of the Western Islands, if they do not produce such certificate in the time aforesaid.

VI. And for the more effectual prevention of the importation into this Also that the Province of any wines of the growth of Fayal, or any other of the Western Islands, from New England or any other of his Majesty's Plantations been adultera in America, and uttered and sold as wines of the growth of Madera; Be it enacted by the authority aforesaid, That the master of every such ship or vessel shall produce a certificate from the person who shall ship the said wines, that the wines he shipped are of the growth and product of the said Island of Madera, and that the said wines have not in any manner of ways been adulterated since they were landed in the said place, which certificate, being sworn to by the said shippers, shall be produced at the time of such importation, and shall be attested under the hand and seal of the collector or naval officer in the said place where such wines were shipped, and if consigned to the master or to a merchant coming in the said ship or vessel, or to any merchant living and residing in this Province for disposing of the said wines, the person who enters the said wines shall, besides such certificate, before the landing such wines, take the following oath before the Comptroller, who is hereby impowered to administer the same: I, A B, do swear that the wines I do now import have not been any ways adulterated since they came into my custody or on board my ship or vessel, and that to the best of my knowledge they are of the growth of the Island of Madera-so help me God. And all persons that shall refuse to take the said oath, they importing any wines, the wines so imported shall be deemed as wines of the Western Islands, and pay duties accordingly.

A. D. 1721.

the master be

VII. And be it further enacted by the authority aforesaid, That every master of any ship or vessel, merchant or other, importing any of the aforesaid goods on which an inposition is laid, shall before he or they A manifest to shall break bulk, make a general entry or manifest of his lading, which be delivered by signed by him, he shall deliver to the Comptroller on oath, contayning the fore he breaks marks and numbers, with the name of the master and vessel importing the bulk. same, one of which said entries shall by the Comptroller be filed and entered in a book by him kept for that purpose, the other two entries signed by the said Comptroller, shall be delivered to the Treasurer of the Province, who shall sign and file one of them, and also endorse the third entry, certifying that the several duties therein contained are paid; and the Treasurer is to deliver or send the third entry to one of the waiters, as a permit for landing of the said goods, and the said waiters are to give notice thereof to the master of any vessel therein concerned; and the said waiter or waiters are to keep a regular file of all such entries and permits so transferred to them by the Treasurer, to be perused by his Majesty's Council or a committee of the Commons House of Assembly, upon the examining and settling the publick accounts.

an exporter,

VIII. And for the better collecting the duty of goods exported, Be it further enacted by the authority aforesaid, That every person whatsoever intending to ship or export any goods, wares or merchandizes, lyable to pay Three entries duties, shall before the shipping of the same, three entries make, contain- required from ing the marks, numbers and contents, with the name of the master and on oath. vessel, with the place they are bound to, to the Comptroller deliver, on his or their corporal oaths, who is hereby impowered and required to give the same, that the entries are an exact account of all such goods intended to be shipped as aforesaid; and the said entries are to be filed, delivered and transmitted in such manner and form as is above directed for entries of goods imported; and the master or owner of every vessel on which such goods are exported, shall upon his oath a true and general report of all goods shipped on board the said vessel to the Treasurer and Comptroller return, before he departs this port or have a permit for the same; and the powder Receiver is hereby required and commanded not to permit any vessel to depart this port until the Treasurer shall first grant to him a permit for the same.

IX. And to the end that the rates and dutys laid and imposed on liquors, goods and merchandize, may be better and more speedily collected by the Treasurer, Be it enacted by the authority aforesaid, That from and after All duties to be the ratification of this Act, all sums of money payable to the Treasurer paid before articles are put on for any negroes, liquors, goods and merchandize exported out of and im- board or on ported into this Province, shall be paid by the exporter or importer before shore. the same be put on board or taken from on board of any vessel whatsoever, in order to be exported out of or imported into this Province: the duty of negroes only excepted, that shall be imported by merchants who are actually resident in this Province, which said merchants shall not be lyable to pay the said duty on such negroes so imported in less than three months after such importation, if they desire that time for forbearance, provided they pass notes payable to the Treasurer, to pay the said dutys at the expiration of three months as aforesaid; and that all transitory factors shall have the same liberty, upon their entering into bond to the Treasurer with sufficient sureties, being inhabitants of this Province, that they will pay the said dutys in the time aforesaid, or sooner if they depart the Province. And the Treasurer is hereby required not to deliver any permits for the shipping on board or landing on shoar any of the said negroes,