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of spirits, as aforesaid, at one hundred gallons, and all lesser casks after the same proportion, any thing in this act to the contrary notwithstanding.

Penalty for

false entry.

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

vessel and

X. And be farther enacted, That the collectors of If duty not the duties aforesaid, or any person by them appointed, paid or bondshall have full power and authority to go and enter on ed in ten 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 after 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. until 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. And if any Penalty on collector or collectors of the said duties, or any other collector reperson or persons deputed by them or any of them, ceiving a shall directly or indirectly take or receive any bribe, niving at a recompence or reward, in any kind whatsoever, or shall false entry. connive at any false entry 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

bribe or con

toms within this commonwealth; and the person or perAnd on per- sons giving or offering such bribe, reward or recompence, shall forfeit and pay one hundred pounds current money.

son offering a bribe.

Collector by

may break

open any

house in the

day time to search for

goods for which the duty is not paid or secured.

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 companied by constable justice of peace (which warrant shall not be granted but upon an information made to him upon oath, and accompanied with a constable) to break open, in the day time, any house, warehouse or storehouse, to search for, seize and carry away any wine, spirits, sugar, coffee and other merchandize liable to a duty by this act, and for which the said duty shall not have been paid or secured to be paid as aforesaid. And if any collector 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 plaintiff be non-suit, or judgment pass against him, the defendant shall recover double costs: And in all actions, suits or informatious to be brought, or where any seizure shall be made pursuant to this act, if the property thereof be claimed by any person, as the owner or importer thereof, in such case the onus probandi shall lie upon such owner or claimer.

In suits and seizures the proof shall lie upon the

claimer of

the goods.

Master may

Consigned

XII. And be it farther enacted, That when any wine, detain goods spirits, sugar, coffee or other merchandize shall be contill 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 articles until the duty shall be paid, or secured to be paid, as aforesaid.

Directions in

case of tran

ther district.

XIII. And be it farther enacted, That if any importer of wines, spirits, sugar, coffee or other merchandize shall desire to transport the same from one district to portation of another within this commonwealth, he shall, before he goods impordepart out of the district wherein such articles shall be ted, to anoladen or taken on board, make oath before the 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 made 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 same shall be transported, shall be liable to be seized and forfeited.

tes in im

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 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.

Proceedings

XV. And to prevent delays in the payment of the on bonds for said duties, Be it enacted, That where any person shall duties;

become bound for the payment of the said duties imposed 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 his securities respectively reside, one or more writs of scire facias in the name of the commonwealth, returnable to the said court, against 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 collectors, be allowed for collecting, accounting for and paying the said duties imposed by this act into the treasury of this commonwealth, 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 aforesaid every half year, to wit: On the tenth pay half 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 to this act, upon pain of forfeiting one half of their commissions, to be carried to the credit of the public treasury, and of being suspended from their said office of collector until such payment be made.

Forfeitures appropria ted.

sold on cre

XVI. And be it farther enacted, That the several 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 respective districts within this commonwealth.

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 fourths will not sell of their value in the opinion of the officer making such distress, the same shall be sold for three months their value. credit, in the same manner as goods taken by fieri fa

for three

fourths of

cias.

All things in

any prior act

XVIII. And be it farther enacted, That all matters or things contained in any act or acts heretofore made for the imposing and collecting taxes and duties, ex- for imposing cept so much thereof as respects the manner of col- taxes, exlecting, accounting for, and paying the arrears of cept specific repealed. taxes and duties now due, be and the same are hereby repealed,

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