discontinued; and that in lieu and instead thereof, there shall, from and after the said fifth day of April, one thousand seven hundred and seventy five, be raised, levied, collected, and paid, unto His Majesty, His Heirs and Successors, for and upon the respective Goods hereinafter mentioned, which shall be imported or brought into any part of the said Province, over and above all other Duties now payable in the said Province, by any Act or Acts of Parliament, the several Rates and Duties following: that is to say, For every gallon of Brandy, or other Spirits, of the manufacture of Great Britain, three pence. For every gallon of Rum, or other Spirits, which shall be imported or brought from any of His Majesty's Sugar Colonies in the West Indies, six pence. For every gallon of Rum, or other Spirits, which shall be imported or brought from any other of His Majesty's Colonies or Dominions in America, nine pence. For every gallon of Foreign Brandy, or other Spirits of Foreign manufacture, imported or brought from Great Britain, one shilling. any For every gallon of Rum or Spirits, of the produce or manufacture of of the Colonies or Plantations in America, not in the possession or under the dominion of His Majesty, imported from any other place except Great Britain, one shilling. For every gallon of Molasses and Syrups, which shall be imported or brought into the said Province, in ships or vessels belonging to His Majesty's subjects in Great Britain or Ireland, or to His Majesty's subjects in the said Province, three pence. For every gallon of Molasses and Syrups, which shall be imported or brought into the said Province, in any other ships or vessels, in which the same may be legally imported, sixpence; and after those rates for any greater or less quantity of such goods respectively. Rates deemed SterBritain. II. And it is hereby further enacted by the authority aforesaid, That the said Rates and Duties, charged by this Act, shall be deemed, and are hereby ling money of Great declared to be, Sterling Money of Great Britain, and shall be collected, recovered and paid, to the amount of the value of 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 sixpence the ounce in silver; and that the said Duties, herein before granted, shall be raised, How to be levied, &c. levied, collected, paid, and recovered, in the same manner and form, and by such rules, ways and means, and under such penalties and forfeitures, except in such cases where any alteration is made by this Act, as any other Duties payable to His Majesty, upon Goods imported into any British Colony or Plantation in America, are or shall be raised, levied, collected, paid, and recovered, by any Act or Acts of Parliament, 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, recovering, answering, paying, and accounting for * B the and how applied. ་ To whom to be paid the same.) shall be paid by the Collector of His Majesty's Customs, into the hands of His Majesty's Receiver General in the said 'rovince for the time being, and shall be applied, in the first place, in making a more certain and adequate provision, towards defraying the expences of the Administration of Justice, and of the support of Civil Government in the said Province; and that the Lord High Treasurer, or Commissioners of His Majesty's Treasury, or any three or more of them for the time being, shall be, and is or are hereby empowered, from time to time, by any warrant or warrants under his or their hand or hands. to cause such money to be applied out of the said produce of the said Duties, towards defraying the said expences; and that the residue of the said Duties shall remain and be reserved in the hands of the said Receiver General, for the future disposition of Parliament. Regulations with res into the Province chargeable, &e III. And it is hereby further enacted by the authority aforesaid, That if any pect to goods brought Goods chargeable with any of the said Duties herein before mentioned, shall be brought into the said Province by land carriage, the same shall pass and be carried through the port of Saint Johns near the River Sorrel; or if such Goods shall be brought into the said Province by any inland navigation, other than that upon the River Saint Lawrence, the same shall pass and be carried upon the said River Sorrel, by the said port, and shall be there entered with, and the said respective Rates and Duties paid for the same, to such Officer or Officers of His Majesty's Customs as shall be there appointed for that purpose; and if any such Goods coming by land carriage or inland navigation, as aforesaid, shall pass by or beyond the said place before named, without entry or payment of the said Rates and Duties, or shall be brought into any part of the said Province, by or through any other place whatsoever, the said Goods shall be forfeited; and every person who shall be assisting, or otherwise concerned in the bringing or removing such Goods, or to whose hands the same shall come, knowing that they were brought or removed contrary to this Act, shall forfeit treble the value of such Goods, to be estimated and computed according to the best price that each respective commodity bears in the Town of Quebec, at the time such offence shall be committed; and all the horses, cattle, boats, vessels, and other carriages whatsoever, made use of in the removal, carriage, or con-. veyance of such Goods, shall also be forfeited and lost, and shall and may be seized by any Officer of His Majesty's Customs, and prosecuted, as herein after mentioned. feitures, &c. Penalties and for IV. And it is hereby further enacted by the authority aforesaid, That the said penalties and forfeitures by this Act inflicted, shall be sued for and prosecuted in any Court of Admiralty, or Vice Admiralty, having jurisdiction within the said Province, and the same shall and may be recovered and divided in the same manner and form, and by the same rules and regulations, in all respects, as other penalties and forfeitures for offences against the Laws relating to the Customs and Trade of His Majesty's Colonies in America, shall or may, by any Act or Acts of Parliament, be sued for, prosecuted, recovered, and divided. V. And be it further enacted by the authority aforesaid, That there shall, from from and after the fifth day of April, one thousand seven hundred and seventy-five, be raised, levied, collected, and paid unto His Majesty's Receiver General of the said Province, for the use of His Majesty, His Heirs and Successors, a Duty of one pound sixteen shillings, Sterling Money of Great Britain, for every licence that shall be granted by the Governor, Lieutenant Governor, or Commander in Chief of the said Province, to any person or persons for keeping a house or any other place of public entertainment, or for the retailing wine, brandy, rum, or any other spirituous liquors, within the said Province; and any person keeping any such house or place of entertainment, or retailing any such liquors without such licence, shall forfeit and pay the sum of ten pounds for every such offence, upon conviction thereof; one moiety to such person as shall inform or prosecute for the same, and the other moiety shall be paid into the hands of the Receiver General of the Province, for the use of His Majesty. Any person keeping tertainment, to pay £1 Pul. Stetit, 33 Se 313 / 27-0 Penalty of £10 for every offence. Not to make void VI. Provided always, That nothing herein contained shall extend or be construed to extend, to discontinue, determine, or make void, any part of French revenues, &c. the territorial or casual revenues, fines, rents, or profits whatsoever, which were reserved to and belonged to His Most Christian Majesty, before and at the time of the conquest and surrender thereof to His Majesty the King of Great Britain; but that the same, and every of them, shall remain and be continued to be levied, collected, and paid, in the same manner as if this Act had never been made, any thing therein contained to the contrary notwithstanding, VII. And be it further enacted by the authority aforesaid, That if any action or suit shall be commenced against any person or persons for any thing done in pursuance of this Act, and if it shall appear to the Court or Judge where or before whom the same shall be tried, that such action or suit is brought for any thing that was done in pursuance of and by the authority of this Act, the defendant or defendants shall be indemnified and acquitted for the same; and if such defendant or defendants shall be so acquitted, or if the plaintiff shall discontinue such action or suit, such Court or Judge shall award to the defendant or defendants treble costs. "Treble costs. Explained & amend ed, 15 Geo. 3. c 40. CHAP. IN THE FIFTEENTH YEAR OF THE REIGN OF GEORGE THE THIRD, At the Parliament begun and holden at Westminster, the twenty-ninth day of November in the year of our Lord 1774, in the fifteenth year of the Reign of our Sovereign Lord GEORGE the THIRD, by the Grace of God, of Great Britain, France, and Ireland, King, Defender of the Faith, &c. being the first Session of the Fourteenth Parliament of Great Britain, 14th Gec, 8d, c 88. CHA P. LX. An Act for amending and explaining an Act, passed in the fourteenth year of His Majesty's W THEREAS by an Act passed iu the fourteenth year of His Majesty's Reign, intituled "An Act to establish a fund towards further defraying the charges of the Administration of Justice, and support of the Civil Government within the Province of Quebec, in America," it is, amongst other things enacted, That if any goods, chargeable with any of the Duties in the said Act mentioned, shall be brought into the said Province by land carriage, the same shall pass and be carried through the port of Saint John's near the River Sorrel; or if such goods shall be brought into the said Province by any inland navigation, other than that upon the River Saint Lawrence, the same shall pass and be carried upon the said River Sorrel by the said port, and shall be there entered with, and the said respective Rates and Duties paid for the same, to such officer or officers of His Majesty's Customs, as shall be there appointed for that purpose; and if any such goods coming by land carriage or inland navigation, as aforesaid, shall pass by or beyond the said place before named, without entry or payment of the said Rates and Duties, or shall be brought into any part of the said Province, by or through any other place whatsoever, the said goods shall be forfeited; and every person who shall be assisting, or otherwise concerned, in the bringing or removing such goods, or to whose hands the same shall come, knowing that they were brought or removed contrary to this Act, shall forfeit treble the value of such goods, to be estimated and computed according to the best price that each respective commodity bears in the Town of Quebec at the the ume such offence shall be committed; and all the horses, cattle, boats, vessels, and other carriages whatsoever, made use of in the removal, carriage or conveyance of such goods, shall be forfeited and lost, and shail and may be seized by any officer of His Majesty's Customs, and prosecuted as therein after mentioned: And whereas there is reason to apprehend that the regulations and restrictions contained in the said herein before recited clause, so far as they relate to the bringing of Rum, Brandy, or other Spirits, into the Province of Quebec, by land carriage, may, without further explanation, operate to the prejudice and disadvantage of the commerce carried on with the Indians in the upper or interior parts of the said Province; We your Majesty's most dutiful and loyal Subjects, the Commons of Great Britain, in Parliament assembled, 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, That His Majesty's subit shall and may be lawful to and for all His Majesty's subjects, freely to bring, quantity of Rum, Brai carry, or convey, by land carriage or inland navigation, into any parts of the dy, &c. Province of Quebec, not heretofore comprehended within the limits thereof by His Majesty's Proclamation of the seventh of October, one thousand seven hundred and sixty-three, any quantity of Rum, Brandy, or other Spirits; any thing contained in the before recited Act of Parliament to the contrary thereof in any wise notwithstanding. jects may bring any CHAP. |