and after the Publication of this Act, there be levy'd Collected and paid the Several and respective Duties and Customs hereafter Mentioned and Specified, which are hereby given and Granted unto his Majesty, his Heirs & Successors from the Publication of this Act, untill the first Day of July, which will be in the Year of our Lord one Thousand Seven hundred and Twenty Six Vizt.

"For Every Pipe of Wine that Shall be Imported into this Colony directly from the Place of its Growth, Production or Manufacture, the Sum of Seven Ounces and a half of Plate of the Spanish Coyns of Sevil, Pillar or Mexico, or the Value thereof in Lyon Dollars or half Dollars, at Fifteen Penny weight each Dollar, or in Bills of Credit made Current in this Colony, and so in Proportion for all greater or Smaller Quantities Imported as aforesaid.

"For every Gallon of Rum, Brandy or other Distilled, Liquors Imported directly from the Place of its Production or manufacture, the Sum of Fifteen Grains of Plate aforesaid.

"For every Gallon of Rum or other Spirits distilled in this Province wholly or in part from Molasses, the Sum of Fifteen Grains of Plate aforesaid.

"For every Gallon of Rum, Brandy or other Distilled Liquors not directly Imported from the Place of its Production or Manufacture, or Imported in any Vessel which has Traded, Traffiqued or broke Bulk, in any other Port or Place after the Same has been Laden on Board her, and before her coming into this Colony, the Sum of Thirty graines weight of Plate aforesaid. (Cases of evident Necessity only excepted.)

*

*

"AND for the Due orderly and Effectual Collecting the Rates and Duties before Imposed on Wine, Rum, Brandy or other Distilled Liquors Cacao Salt Molasses and European Goods not brought directly from Europe, and for preventing Frauds and Imbezelments of those Rates and Duties, Be it further Enacted by the Authority aforesaid, That the Master Mate or Purser of every Ship or Vessel, that Shall Come into any Creek, Port or Harbour within this Province to Trade or Traffique shall repair and Come to his Majestys Custome House and there make report of all and every Such Parcel or Parcels of Goods Wares or Merchandize Laden taken and being on Board Such Ship or Vessel whereof he is Master, Mate or Purser and also declare upon Oath that he hath not broke Bulke Since his arrival within this Province and before he made Such report as aforesaid, and every Merchant and factor or freightor who Shall have any Goods, Wares or Merchandize on board any Ships or Vessels as aforesaid, Shall at the Said Custome House make a true and distinct Entry of all and Every Such Parcel or Parcels of Goods, Wares or Merchandize as he hath on board any and every Such Ship, or Ships, VESSEL or Vessels as aforesaid.

"And be it Enacted by the Authority aforesaid that Every Person within THIS province who Shall distill or make any Rum Spirits or Strong waters either in whole or in part from Molasses Imported into this Colony Shall within ten days after the Publication of this Act, repaire to the Treasurer of this Colony for the time being and there make a true full and perfect Entry upon Oath of all the said Spirits So distilled as aforesaid, that are in their Possession or Custody or in the Possession or Custody of any other Person or Persons for their use or behoof and of all Such Spirits distilled as aforesaid, that have by Such distiller been Sold or disposed of Either by themselves or by any other Person or Persons by the Command or direction of Such distiller or for their use or behoof Since the Publication of this Act and Shall then pay unto the said Treasurer the Sum of fifteen Graines weight of Plate for every Gallon of Such Spirits aforesaid as are in their Custody or the Custody of any Body for them distilled Since the Publication of this Act and that have been Sold by themselves or any Body for them and to their use, which Oath the said Treasurer is hereby directed and required to Administer.

"AND it is hereby further Enacted by the Authority aforesaid, that every Person distilling Rum, Spirits, or Strong Waters, as aforesaid Shall on every NINETIETH Day after any of their Entry with the Treasurer as aforesaid or if the Said Ninetieth Day happen on a Sunday then on the

Next following day repaire to the Treasurer aforesaid and make a true Entry upon Oath of the Quantity of Such Spirits as Aforesaid by him distilled or by any body for his use or behoof and pay the Duty of fifteen graines weight of Plate aforesaid for every Gallon so Distilled and so on every Ninetieth day during The Continuance of this Act AND it is hereby further Enacted by the authority aforesaid That no Person whatsoever, not being at the time of the Publication of this Act a distiller of Strong Waters shall Set up or Erect any Still House or Still or distill Such Rum or Spirits aforesaid without first making knowne to the Treasurer of this Colony for the time being, his Intentions of Distilling of Such Spirits and taking a Lycence from the Said Treasurer for his so doing, which distiller so Lycenced shall on Every Ninetieth day after his Obtaining the Said Lycence repair to the Treasurer aforesaid and Enter Truly upon oath what Spirits has by him been So Distilled as aforesaid, and pay the Duty accordingly.

"AND be it enacted by the authority aforesaid, that any Person within this Colony who shall make or Distill any Rum Spirits or Strong waters as aforesaid either in whole or in part from molases Imported into THIS Colony without Entring with the Treasurer as by this Act is Directed and paying the Duty hereby Appointed every Such Person Shall for every Such offence forfeit the Sum of One hundred pounds curent money of this Province to be recovered by any person that will Sue for the Same, in any Court within this Province, one halfe thereof to the Governour of this Province for the time being, and the other half to Such person as will sue and prosecuted for the Same, And be it further Enacted by the Authority aforesaid that any Person making upon oath a Short or untrue Entry whereby the Publick Shall be defrauded of the Duties arising by this Act, on Rum or Spirits distilled or to be distilled as aforesaid, and thereof Convicted in any Court of Record within this Province Shall forfeit one hundred Pounds to be applyed as aforesaid and Such Person so Convicted Shall Suffer the paines & Penalties by the Law to be Inflicted on Persons guilty of Wilfull and currupt Perjury and thing in this or any other Act to the Contrary notwithstanding.

"AND be it further Enacted by the Authority aforesaid, that all and every Person and Persons Importing into this Province any European Goods, Cacao Molasses, Salt, Wine, Rum, Brandy or other Distilled Liquors Shall UPON Entring the Same, pay to his Majesty, his Heirs and Successors, the Duties herein before given and granted thereon, or in Case the Duties rising by this Act upon such importation Shall amount to above the Sum of Ten Pounds, Shall well and Sufficiently Secure the Same to be paid, as aforesaid, within the Space of Six weeks from the Day of the Entry thereof. And if any Person or Persons Shall refuse or delay to pay or Secure to be paid the Said Duties that then and in Such Case it Shall and may be Lawful for the Collector to take and detain the said European Goods, Cacao, Wine, Rum, Brandy or other Distilled Liquors for the Space of Six Weeks or untill the Duty given by this Act is and Shall be paid and Satisfied. And if the Duties be not paid within the said Six Weeks, that then the Collector shall and may, at the Expiration thereof, Expose to Sale the Goods wares and Merchandizes So detained, returning to the Owners the overplus if any be, the Duties and Charges of the Sale being first deducted, which Duties arising upon Such Sale Shall forthwith be paid by the Collector aforesaid to the Treasurer of this Colony for the time being, to be apply'd as by this Act is directed, for the Support of the Government of this Province.

"AND be it further Enacted by the Authority aforesaid that the Several AND respective Duties hereby laid and given Shall be paid to the Treasurer of this Colony for the time being who is hereby impowered to receive the Same.

"AND, be it further Enacted by the Authority aforesaid, that Upon the Importation of any European Goods, Cacao, Molasses, Salt, Wine, Rum, Brandy or other distilled Liquors aforesaid, the Owner or Owners, Importer or Importers thereof Shall give to the Treasurer a Copy of the entry of the respective Quantities of the Several Goods aforesaid so by him entred

with the Collector and pay or Secure to be paid for the Same as directed by this Act the Duties aforesaid, and that upon the payment or Security given the Said Treasurer Shall give to the Importer or owner aforesaid without Fee or reward, a Certificate Signifying that the Duty for Such and Such Quantities of Goods Wares and Merchandizes as are by him Imported, are paid or Secured to be paid, upon which Certificate the Collector Shall permit the owner or Owners Importer or Importers to unlode and Land the said Goods, Wares & Merchandize and not otherwise."

1721, July 27th.

"An Act for Remitting and Exempting Gilbert Livingston from paying the Sume of Three Hundred Pounds Due from him for the Excise on Strong Liquors farmed by him."

"WHEREAS Gilbert Livingston Did hire and take to farm the Duty of Excise on Strong Liquors laid by an act of the Generall Assembly of this province Passed in the twelfth Year of her late Majestys Reign Entitled an act for laying an Excise on all Strong Liquors Retailed in this Collony and was by one other act made in the fourth Year of his present majesties Reigne Entitled an act for letting to farm the Excise of this Collony for the Space of five Years and to Enable the farmers there of Effectually to Collect the Same to pay and allow for the Same the Sum of fifteen hundred pounds Yearly in Current money of this Province, or bills of Credit made Current in the Same, and where as it appears to the General Assembly of this Province, that the said Gilbert Livingston has used his utmost Endeavours to Raise the Said Duty of Excise and has Actually Raised the Vallue thereof to a greater Price than has at any time been given in this Collony but Nevertheless has not been able to Raise the Same to Such Vallue as was Sufficient to pay the Sume of fifteen hundred pounds Yearly by the Said Livingston Engaged and Secured to be payed but that the Same has fallen Short and proved Defficient which Defficiency has been Chiefly occasioned by the warr with Spain by which flower and Bread the produce of this Province have fallen in their Vallue for want of Exportation of Sufficient Quantities of the Said Commodities which has given a Generall obstruction to the Trade and Commerce of this Collony which has affected the publique houses or persons Retailing Strong Liquors as well as all other persons within the Same, And the generall Assembly of this Province being willing to Contribute to his Relief Do pray that it may be Enacted by the Governour Council and Generall Assembly of this province AND it is hereby Enacted by the Authority of the Same that the Said Gilbert Livingston his heirs Executors and administrators be and are hereby Released and accquitted from paying the Sume of Three hundred pounds Current money of this province part of the Sume of Three thousand pounds which was payable by the Said Livingston for the Duty of Excise by him farmed for the Years from the first of November Seaventeen hundred Seaventeen to the first of November Seaventeen hundred Nineteen and that if the Said Gilbert Livingston on or before the first day of August Seaventeen hundred twenty two pay into The Treasury of this Collony for the time being the just and full Sume of Eight hundred Pounds Current money of this Collony which with the Nineteen hundred pounds, paid already by Francis Harison Esqr. and the Said Gilbert Livingston to the Treasurer makes Seaven and twenty hundred pounds for the two Years of Excise Commencing the first of November Seaventeen hundred Seaventeen and Ending the first November Seaventeen hundred Nineteen in the Spanish Coins of Sevill Pillar or maxico plate or in bills of Credit made Current in this Collony that it shall be Deemed and taken as a full Sufficient and Satisfactory payment for all and Every Sume and Summs of Money Due and payable by the Said Gilbert for the Duty of Excise by him taken to farm for the time aforesaid and the Said Treasurers Recept for the Same Shall be a full

absolute and Sufficient Discharge to the Said Gilbert Livingston his heirs Executors and administrators and to francis harison Richard Willet, John Nicols, Patrick Macknight, Thomas Smith, Robert Livingston Jun'r, Henry Beekman, Jacob Ruttse, Samuel Gerrettse, Johannis Hardenbergh and Peter haring the Persons who became bound and Surities for the Said Gilbert Livingston their and Every of their heirs Executors and administrators of and from all and all mannor of bonds Recognizances Statutes or judgements Entred into or Given in that Behalfe but that all and Every of the Said Bonds Recognizances Statutes or Judgments be and are hereby Declared and Enacted to be null and of none Effect, AND WHEREAS by the Severall payments of moneys collected for the Duty of Excise for the Year Commencing the first of November Seaventeen hundred and Nineteen and Ending the first of November Seaventeen hundred and twenty which payments have been made by francis Harison Esq'r. to the late and present Treasurer of this Collony it doth appear that the Chief management of Said Duty has been in the hands of Said francis Harison BE it therefore Enacted and it is Enacted by the authority afore Said that Said harison Shall at any time when thereunto Required lay before the Governour, Council or General Assembly of this province An account of the Said Duty of Excise for the Year above named, with the names of the persons from whome Received and Shall produce the Treasurers Recepts for his payment of the Same and the Said francis Harison is here by Directed and Required forthwith to call in all the out Standing Debts Due on bonds or other Contracts of the Retailers of Strong Liquors within this Province for the third Year above Specified Commencing the first of November Seaventeen hundred and Nineteen and Ending the first of November Seaventeen hundred and twenty and to pay the Same to the treasurer of this province for the time being within Nine months after the publication of this Act"

1722, June 22d.

"An Act for making more effectual an Act entituled an Act for a Supply to be granted to His Ma'ty for Supporting his Government in the Province of New York, during the time therein mentioned, & for Repealing one Act of General Assembly of this Province, entituled, an Act for a Supply to be granted to His Ma'ty, for supporting his Government in the Province of New York, from the first day of July, which shall be in the Year of our Lord, One Thousand Seven Hundred and Twenty, to the first day of July One Thousand Seven Hundred and Twenty one."

"WHEREAS by several former Acts of the General Assembly for Supporting this His Ma'ties Government in the Province of New York, it has been amongst other things Enacted, that the Duty of every Pipe of Wine Imported into this Province, from any other place or parts, than that of its Growth, Production or Manufacture, Should pay Fifteen Ounces of Plate of the Spanish Coins of Sevil Pillar or Mexico, or the value thereof in Lyon Dollars or half Dollars, at Thirteen penny Weight & Eighteen Grains each Dollar, or in Bills of Credit Current in this Colony, and so in proportion for all greater or Smaller Quantities Imported as aforesaid. And whereas formerly the Duty so laid and Imposed as aforesaid, having been Omitted to be laid and Imposed, in and by the present Act now in force, entituled, an Act for a Supply to be granted to His Ma'ty, for Supporting his Government in the Province of New York, during the time therein mentioned, & now being found by Experience very Detrimental & Inconvenient to Discontinue the said Duty for any longer time. BE it therefore Enacted by his Excellency the Governour, Councill & General Assembly, and it is hereby Enacted by the Authority of the same, That from and after the Seventh Day of June in the Year of our Lord, One

Thousand Seven Hundred twenty two, until the first day of July, which shall be in the Year of our Lord, One Thousand Seven Hundred Twenty and Six, there be Levyed Collected and Paid, For every Pipe of Wine Imported from any other place, than that of its Growth, Production or Manufacture the sum of Fifteen Ounces of Plate, of the Spanish Coins of Sevill, Pillar or Mexico, or the value thereof in Lyon Dollars, or half Dollars, at Fifteen Penny weight each Dollar, or Bills of Credit made Current in this Colony, and so in proportion for all greater and Smaller Quantities Imported as aforesaid, The said Duty to be Collected paid and Recovered, in and after the Manner, Regulations, Conditions and Restrictions, and for the Uses as is and are prescribed and Directed in and by the said Act passed in the Month of November, One Thousand Seven hundred and Twenty entituled, an Act for Supply to be granted to His Ma'ty, for Supporting his Government in the Province of New York, during the time therein mentioned &c "

1722, July 7th.

"An Act for the more Speedy and Effectual Recovery of Arrears due and payable For Duties Laid within this Colony."

"WHEREAS there are Severall Sums of money in arrear due and payable for the Duties arising on Negroes Imported, Wine, Rum Molasses, Cocoa, Tonnage of Vessels, and Salt, or for the Duties arising on Some one or more of the said Commodities, which Arreares have been Occasioned partly by the Neglect and Delay of the Persons owing the Same partly by the Neglegence, forbearance, and Lenity of the Proper Officers appointed to Collect and Receive the Same partly from the Debtors not Entring into Bond or Recognizance to His Majesty for the Sums of money Due by them which may render it difficult to recover the Said Sums of money in time convenient to Answer the Exigences of this Province. Be it therefore Enacted by the Governour Council & Generall Assembly and it is hereby Enacted by the Authority of the Same, That the report made of Negro's Imported and Sworne to by the Master of the Vessell Importing the Same, together with an Affidavit made by the Officer appointed to receive the Said duty on Negroes before any Justice of the Peace, that the Said Duty is not payed and Expressed how much of the SAME remains Due and unpaid and who the Same is payable by, Such Report and affidavit Shall Charge the Person by the said Officer Sworne to be Indebted His Heirs Executors and Administrators with the Sum so Sworne to be due and unpayed and be as Effectual in the Law to all Intents Constructions & purposes whatsoever to Recover the Said Sum of money from the Persons So upon Oath Charged with the Same, his Heir's Executors or Administrators as if the Person so Indebted had Entred into Bond or Recognizance to his Majesty for the Said Sum and when recovered Shall be paid into the hands of the Treasurer of this Colony for the time being to be applyed as the Law Directs.

"AND be it Enacted by the Authority aforesaid that Promissory Notes given to Coll: Abraham De Peyster late Treasurer of this Colony [or to Abraham De Peyster Junior, the Present Treasurer of this Colony] before the Publication hereof for any of the Duties on Rum, Molasses, Salt or Cocoa together with the Gagers, measurers or weighmasters Certificate (according as the Nature of the thing Shall be) of the quantity thereof, Shall Charge the Person giving Such promisary note his Heirs, Executors and Administrators & He or She and they are hereby Declared to be holden bound to his Majesty His Heirs and Successors in the Sum, to which the Duties of the QUANTITY of Rum Molasses Salt or Cocoa so Certified as aforesaid doth amount unto, as fully and Effectually to all Intents Constructions and purposes in the Law, as if the Person giving Such promisary note had entred into Bond or Recognizance to his Majesty for the said Sum, and when recovered Shall be paid as herein before Directed."