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false entry.

of spirits, as aforesaid, at one hundred gallons, and all lesser casks after the sa

same proportion, any thing in this act to the contrary notwithstanding.

IX. And be it farther enacted, That if any person Penalty for or persons whatsoever, shall wittingly or willingly making a make a false entry, and be thereof convicted, such persont or persons shall forfeit and pay one hundred pounds current money.

X. And be farther enacted, That the collectors of if duty not the duties aforesaid, or any person by them appointed, paid'or bond

ed in ten shall have full power and authority to go and enter on

days after board any ship or other vessel, and from thence to

entry, colbring on shore any articles whatsoever, liable to a duty lector may by virtue of this act, if such duty be not paid or agreed enter the for within ten days after the first entry of such ship or seize the vessel, or bond with good and sufficient security given goods, and for

payment of the same, within six months next afier in two days such entry, which bond, if offered, the collector is here- sell as much

as will pay by authorised and required to accept and take, and the duty and such articles so brought on shore, to secure and detain charges. lintil due payment shall be made or security given for the same as aforesaid; and if such payment or security be not made or given within two days from the time of such seizure, the collector of the duties aforesaid is hereby empowered to sell the same, or so much thereof as shall be sufficient to discharge the said duties, and five per centum for the charges of such seizure and sale: Provided nevertheless, That notice shall be given of such sale, by advertising the same two weeks in the Gazette; and they are also empowered to stay and remain on board such ship or vessel until all such wines, spirits, sugar, coffee and other merchandize be discharged and delivered out of the same. collector or collectors of the said duties, or any other collector reperson or persons deputed by them or any of them, ceiving a

bribe or conshall directly or indirectly take or receive

any bribe,

niving at a l'ecompence or reward, in kind whatsoever, or shall false entry.

any connive at


of the articles liable to a daty or custom by virtue of this act, the person or persons so offending shall forfeit and pay the sum of one hundred pounds current money, and be forever after disabled in his said office, and rendered incapable of holding any office or employment relating to the cusVol. x.

P 3

And if any Penalty on

toms within this commonwealth; and the person or perAnd on per- sons giving or offering such bribe, reward or recomson offering a bribe. pence, shall forfeit and pay one hundred pounds cur

rent money. Collector by

XI. And be it farther enacted, That it shall be lawwarrant from ful to and for all and every collector and collectors of a justice, ac- the duties aforesaid; by warrant under the hand of a by constable justice of peace (which warrant shall not be granted may break

but upon an information made to him upon oath, and open any accompanied with a constable) to break open, in the house in the day time to day time, any house, warehouse or storehouse, to search search for for, seize and carry away any wine, spirits, sugar, cofgoods for fee and other merchandize liable to a duty by this act, which the duty is not

and for which the said duty shall not have been paid paid or se or secured to be paid as aforesaid. And if any colleccured. tor or constable shall be sued or molested for any thing

done in execution of the powers hereby given them, such collector or constable may plead the general issue,

and give this act in evidence; and if in such suit, the In suits and plaintiff be non-suit, or judgment pass against him, the seizures the defendant shall recover double costs: And in all actions, lie upon the suits or informations to be brought, or where any seiclaimer of zure shall be made pursuant to this act, if the property the goods. thereof be claimed by any person, as the owner or im

porter thereof, in such case the onus probandi shall lie

upon such owner or claimer. Master may

XII. And be it farther enacted, That when any wine, detain goods

spirits, sugar, coffee or other merchandize shall be conconsigned till duty paid signed to any person, other than the master or owner or security of the ship or vessel importing the same, every such given.

person to whom such articles shall be so consigned, shall, upon the importation thereof, pay to the master or owner of the ship or vessel importing the same, the duty payable for such articles by this act; and if any person or persons to whom such articles shall be consigned as aforesaid, shall neglect or refuse to pay the said duty, or give bond, with security, for the payment thereof to the master or owner of the ship or vessel importing the same, at such time as the same shall become payable, it shall and may be lawful for the master or owner of such ship or vessel to detain such arti

cles until the duty shall be paid, or secured to be paid, cias aforesaid.

XIII. And be it farther enacted, That if any impor

Directions in ter of wines, spirits, sugar, coffee or other merchandize

case of tran. shall desire to transport the same from one district to portation of another within this commonwealth, he shall, before he goodsimpordepart out of the district wherein such articles shall be ted, to ano.

ther district laden or taken on board, inake oath before ihe collector of the duties in the said district, that he hath duly entered such articles, and paid, or secured to be paid, all the duties by this act imposed, and also deliver on oath an account of the quantity of such wines, spirits, sugar and coffee, and also of the value of such other merchandize, and that he will not take, or suffer to be taken on board the said ship, boat or other vessel, any more of the said articles than in the said account shall be specified, and shall likewise take a certificate from such collector of the account so delivered, and that such oath hath been inade thereto; which certificate being produced to the collector of the duties in the district to which the said articles shall be transported, shall be a sufficient warrant for the owner thereof to sell the same, in such other district; and all articles whatsoever, on which there is a duty, which shall be transported by water from one district to another, and lauded or sold, without producing such certificate as aforesaid to the collector in whose district the saine shall be transported, shall be liable to be seized and forfeited.

XIV. And be it farther enacted, That if any person Premium for or persons shall pay any of the duties accruing due by paying du

tes in im virtue of this act, at the time of making the entries

ported mo. hereby required with the collectors, in gold or silver ney. coin, current in this commonwealth, of his or their own importation in the said ship or vessel at the time of said entry, and shall make oath that he or they did import the same, and did not carry it out of this commonwealth, with an intent to bring it back again and obtain a benefit thereby, such person or persons shall have an abatement of twenty-five per centum on all duties so paid and satisfied, and every collector is hereby required to make such allowance for money so imported and paid. XV. And to prevent delays in the payment of the


on bonds for said duties, Be it enacted, That where any person shall duties;


pay half

become bound for the payment of the said duties im-
posed by this act, and shall not pay the same at the
time limited, whether such bond be payable to the
commonwealth or to the collector of the said duties, it
shall and may be lawful to and for the said collector
to sue out of the general court, or the court of the
county wherein such person or bis securities respective-
ly reside, one or more writs of scire facias in the name
of the commonwealth, returnable to the said court, a-
gainst the person or persons chargeable with the said
duties, and his or their securities, their executors or
administrators, to shew cause why execution ought
not to issue against him, them, or any of them, for the

duties so unpaid, and thereupon to sue out execution Allowance accordingly; and the said collectors respectively shall to colleetors, be allowed for collecting, accounting for and paying

the said duties imposed by this act into the treasury of
tliis commonwealih, the sum of five per centum on the

money so collected by them, or any of them; and they Who are to are hereby required to account for and pay into the account and treasury



half year, to wit: On the tenth day of April and the tenth day of October in every yearly.

year, or within ten days afterwards, all money received
by them respectively on public account pursuant 10
this act, upon pain of forfeiting one liall of their com-
missions, to be carried to the credit of the public trea-
sury, and of being suspended from their said office of

collector until such payment be made.
Forfeitures XVI. And be it farther enacted, That the several
appropria forfeitures and penalties which shall or may arise in

any wise by virtue of so much of this act as relates to
the collections of duties on wine, spirits, sugar, coffee
and other merchandize, and on tunnage, shall be for
and towards the erecting of public wharves, at the
port of the l'espective districts within this common-

Lands, &c. XVII. And be it farther enacted, That where any
seized, to be distress shall be made pursuant to this act, and the
dit, if they lands, goods or chattels will not sell for three fourthis
will not sell of their value in the opinion of the officer making
for three

such distress, the same shall be sold for three months fourths of their value. credit, in the same manner as goods taken by fieri fa


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